In this study we research the adoption of artificial intelligence (AI) in auditing by large public
accounting firms, with emphasis on its challenges and opportunities. Some previous studies …

This study examines the work experiences of junior auditors during the COVID-19 pandemic
(“the pandemic”). In response to the pandemic, audit firms closed offices and conducted …

This study aims to help audit educators determine how, where, and to what extent audit data
analytics (ADA) should be integrated into existing auditing curriculum to better prepare …

The “coopetition” paradox exists when two or more organizations are simultaneously
involved in cooperative and competitive interactions. In the accounting industry, small firms …

Our study examines the impact of the COVID-19 pandemic on auditors' and financial
statement preparers'(managers, hereafter) attitudes towards and willingness to pay (WTP) …

Purpose The purpose of the study is to understand how internal auditors in public US
universities respond to and manage crises. As part of the post-crisis outcomes evaluation …

Regulators have raised concerns about the quality of component auditors' work. Of particular
concern is that component auditors often do not adequately perform procedures and gather …

The potential economic benefits from increased Arctic ship** are enormous. As well as
changing the logistics of global trade, Arctic ship** routes have the potential to generate …

Socialization in public accounting is linked to the development of professional capabilities,
feelings of competence, and retention. This study examines differences in socialization and …

Corporate governance research focuses primarily on the inputs into effective governance,
yet we know little about how companies monitor and evaluate their governance systems on …