Table of contents
Audit committee characteristics and bank performance: evidence from India
Neeraj Gupta, Jitendra MahakudThis study aims to investigate the impact of various audit committee (AC) characteristics on the performance of Indian commercial banks. Additionally, it also analyses the…
1303
An examination of a pragmatic approach to minimizing underreporting of time
Naomy Palamanga Thiombiano, Ifeoma UdehThis paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure…
217
Effects of digitalisation of organisations on internal audit activities and practices
Nathanaël Betti, Gerrit Sarens, Ingrid PoncinThis paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper…
3701
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation
Qiliang Liu, Lei Zhao, Li Tian, Jian XieThis paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in…
769
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou