Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms

MC Dyball, R Seethamraju - Accounting, Auditing & Accountability …, 2022 - emerald.com
Purpose The paper reports on a study that investigated the (potential) impact of client use of
blockchain technology on financial statement audits of Australian accounting firms …

Auditors' professional and organizational identities and commercialization in audit firms

P Broberg, T Umans, P Skog… - Accounting, Auditing & …, 2018 - emerald.com
Purpose The purpose of this paper is to explain how auditors' professional and
organizational identities are associated with commercialization in audit firms. Unlike …

Restricting non-audit services in Europe–The potential (lack of) impact of a blacklist and a fee cap on auditor independence and audit quality

NVS Ratzinger-Sakel, MW Schönberger - Accounting in Europe, 2015 - Taylor & Francis
The European audit reform aims to stabilize financial markets by enhancing trust in the
statutory audit. To strengthen auditor independence and to increase audit quality, the …

Commercialization of audit firms and auditors' subjective well-being

Y Ponomareva, T Uman, P Broberg… - Meditari Accountancy …, 2020 - emerald.com
Purpose The purpose of this study is to explore how the commercialization of audit firms
relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of …

[PDF][PDF] Does the provision of non-audit services affect auditor independence and audit quality? Evidence from Bahrain

H Khasharmeh, AM Desoky - Asian Academy of Management …, 2018 - academia.edu
The main aim of this research is to investigate perceptions of respondents (auditors,
accountants and financial managers) on the effect of provision of non-audit services (NAS) …

[PDF][PDF] Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment

H Arad, SM Moshashaee, F Bayanfar - Accounting and Auditing …, 2022 - journals.ut.ac.ir
Objective: The purpose of this study is to investigate the effect of commercialization of audit
on the Subjective well-being of auditors in auditing firms of the Iranian Association of …

The Role of Auditing Firms in Promoting Ethical Consumerism: Ethical Programs for Business Companies

EA Al-A'ali - Ethical Consumerism and Comparative Studies Across …, 2020 - igi-global.com
This research examines the roles of auditing firms to spread ethical awareness. Auditing
firms' roles can also enhance understanding of business companies regarding ethical …

[PDF][PDF] PCAOB sanction and client stock market reactions: Evidence from the case of ernst and young Indonesia

G Soepriyanto, AE Zudana - Pertanika Journal of Social Sciences and …, 2020 - core.ac.uk
The objective of this study was to examine the client share prices to news of the Public
Company Accounting Oversight Board (PCAOB) censure on Ernst & Young Indonesia (EY …