Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whethe...

Existing research links CEO personality traits to a number of corporate decisions including overinvestment, external acquisitions, and earnings management. These findings raise the question of whether counterparties distinguish between differences in individual CEO behavior, and how they respond to it. We focus on two key counterparties – auditors and credit rating agencies – and examine whethe...

The COVID-19 pandemic increased uncertainty about the financial future of many organizations, and regulators alerted auditors to be increasingly skeptical in assessing an entity’s ability continue as a going concern. An auditor’s assessment concern is matter significant judgment. This paper proposes use machine learning construct Decision Tree Automated Tool, based on both quantitative indicato...

This study aimed to examine the effects of knowledge, time pressure, and personality characteristics on professional skepticism among auditors. conducted a questionnaire survey 258 auditors in Malaysian government audit department. The results showed that three factors examined this study, pressure influence However, knowledge does not auditors’ skepticism. findings provide greater understandin...

the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...