Table of contents
Determinants of client‐initiated and auditor‐initiated auditor changes
Thomas G. Calderon, Emeka OfobikePrior studies include auditor‐initiated (AI) and client‐initiated (CI) auditor changes together and conduct research as though they were the same. This paper aims to hypothesize…
Factors affecting auditors' utilization of evidential cues: Taxonomy and future research directions
El‐Hussein E. El‐Masry, Kathryn A. HansenThe purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research…
Going concern modifications, CPA firm size, and the Enron effect
George E. NoglerThe bankruptcy of Enron and the subsequent demise of Arthur Andersen brought intense scrutiny to the accounting profession. That these events would have an effect on auditor going…
Financial reporting by New Zealand charities: finding a way forward
Keith Hooper, Rowena Sinclair, Doris Hui, Kelvin MatairaCharities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of…
The effect of qualified auditors' opinions on share prices: evidence from Jordan
Ali A. Al‐Thuneibat, Basheer Ahmad Khamees, Nedal A. Al‐FayoumiThis study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou