Table of contents
Auditors' time pressure: does ethical culture support audit quality?
Jan Svanberg, Peter ÖhmanThe purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between…
10225
Implementation of the continuous auditing system in the ERP‐based environment
Il‐hang Shin, Myung‐gun Lee, Woojin ParkThe purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and its implementation methodology; also to present a systematic case study…
5306
Do Big 4 audit firms improve the value relevance of earnings and equity?
Hsien‐Li Lee, Hua LeeThe purpose of this paper is to examine the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of equity.
2543
Corporate social responsibility disclosures over time: evidence from Malaysia
Abdifatah Ahmed HajiThe purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian…
6910
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou