Table of contents
The value of audit qualifications in China
Robert Czernkowski, Wendy Green, Yi WangThe purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the…
Audit committee effectiveness: a public sector case study
Johnathan Magrane, Sue MalthusThe purpose of this paper is to examine the conditions and processes affecting the operation of an audit committee within the context of a New Zealand district health board (DHB).
Do client dependence and amount of audit fees affect lending decisions?
Arnold SchneiderThe objective of this paper is to examine whether lending decisions are affected by knowledge about the auditor's revenue dependence on a client and whether the amount spent by a…
Effective use of qualitative materiality factors: evidence from Spain
Javier Montoya del Corte, Francisco Javier Martínez García, Ana Fernández LaviadaThe purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences…
Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong Kong
Philip LawThe inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou