Asian Journal of Accounting Research: Volume 8 Issue 1 , Open Access

An examination of the association between interim audits and final audits

Hsiao-Lun Lin, Ai-Ru Yen

This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement…

Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii, Safiqul Hasan

The study aims to examine the independence and effectiveness of the Shariah department officers of the Islamic banks in Bangladesh as the Shariah supervisory board (SSB) provides…

Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy

Afsaneh Soroushyar

This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.

Does intellectual capital matter to MFIs’ financial sustainability?

Peter Nderitu Githaiga, Neddy Soi, Kibet Koskei Buigut

This paper examines the effect of intellectual capital (IC) on the financial sustainability of microfinance institutions (MFIs). The study is motivated by the increased calls for…

Whether the audit expectation-performance gap is expanding amid changes in audit landscape? New evidence from an emerging economy

J.S. Kumari, Roshan Ajward

The purpose of this study is to provide fresh insights into whether there is an expectation gap between external auditors' and other stakeholders' perceptions of external…

Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor, Lucy Cecilia Mmadubuobi

The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of…

Roles at crossroads: complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context

Thenuja Sivabalachandran, Tharusha Gooneratne

Drawing insights from finance and non-finance managers in Sri Lanka, this study unveils complexities and conflicts surrounding the roles of management accountants and the nature…

Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies

Esraa Esam Alharasis, Manal Alidarous, Fouad Jamaani

This study aims to examine the relationship between auditor industry specialization (IS) and audit fees.