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1
An examination of the association between interim audits and final audits
An examination of the association between interim audits and final audits
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An examination of the association between interim audits and final audits

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.2-14 [Peer Reviewed Journal]

Hsiao-Lun Lin and Ai-Ru Yen ;Hsiao-Lun Lin and Ai-Ru Yen. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2021-0116

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2
Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
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Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Journal of applied accounting research, 2022-02, Vol.23 (1), p.8-28 [Peer Reviewed Journal]

Josef Baumüller and Karina Sopp ;Josef Baumüller and Karina Sopp. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2021-0114

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3
Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice
Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice
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Audit committees in public companies listed on the Warsaw Stock Exchange: compliance with hard law in practice

Central European Management Journal, 2023-11, Vol.31 (3), p.344-363 [Peer Reviewed Journal]

Jacek Gad. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2658-0845 ;ISSN: 2450-7814 ;EISSN: 2658-2430 ;EISSN: 2450-8829 ;DOI: 10.1108/CEMJ-12-2021-0150

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4
The impact of an audit committee's independence and competence on investment decision: a study in Bahrain
The impact of an audit committee's independence and competence on investment decision: a study in Bahrain
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The impact of an audit committee's independence and competence on investment decision: a study in Bahrain

AJAR (Asian Journal of Accounting Research) (Online), 2020-12, Vol.5 (2), p.299-313 [Peer Reviewed Journal]

Abdullah Al-Hadrami, Ahmad Rafiki and Adel Sarea ;Abdullah Al-Hadrami, Ahmad Rafiki and Adel Sarea. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-02-2020-0008

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5
Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy
Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy
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Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.27-40 [Peer Reviewed Journal]

Afsaneh Soroushyar ;Afsaneh Soroushyar. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0020

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6
How client attachment affects information verification in commercial valuation practice
How client attachment affects information verification in commercial valuation practice
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How client attachment affects information verification in commercial valuation practice

Journal of property investment & finance, 2019-09, Vol.37 (6), p.541-554 [Peer Reviewed Journal]

Pim Klamer, Vincent Gruis and Cok Bakker ;Pim Klamer, Vincent Gruis and Cok Bakker. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1463-578X ;EISSN: 1470-2002 ;DOI: 10.1108/JPIF-04-2019-0059

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7
Earnings quality across different reporting regimes
Earnings quality across different reporting regimes
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Earnings quality across different reporting regimes

Journal of applied accounting research, 2018-02, Vol.19 (1), p.2-19 [Peer Reviewed Journal]

Siming Liu and Len Skerratt ;2018. This work is published under http://creativecommons.org/licences/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-02-2015-0009

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8
Banks’ audit committees, audit firm alumni and fees paid to audit firm
Banks’ audit committees, audit firm alumni and fees paid to audit firm
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Banks’ audit committees, audit firm alumni and fees paid to audit firm

Managerial auditing journal, 2019-07, Vol.34 (7), p.783-807 [Peer Reviewed Journal]

Kim Ittonen, Emma-Riikka Myllymäki and Per Christen Tronnes. ;Kim Ittonen, Emma-Riikka Myllymäki and Per Christen Tronnes. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2018-1766

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9
The association between audit firm attributes and key audit matters readability
The association between audit firm attributes and key audit matters readability
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The association between audit firm attributes and key audit matters readability

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.322-333 [Peer Reviewed Journal]

Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad and Mohd Mohid Rahmat ;Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad and Mohd Mohid Rahmat. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0317

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10
Factors affecting the voluntary use of internal audit: evidence from the UK
Factors affecting the voluntary use of internal audit: evidence from the UK
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Factors affecting the voluntary use of internal audit: evidence from the UK

Managerial auditing journal, 2018-04, Vol.33 (3), p.288-317 [Peer Reviewed Journal]

Hazem Ramadan Ismael and Clare Roberts ;Hazem Ramadan Ismael and Clare Roberts. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-08-2016-1425

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11
Do audit attributes impact earnings quality? Evidence from India
Do audit attributes impact earnings quality? Evidence from India
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Do audit attributes impact earnings quality? Evidence from India

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]

Deepak Verma, Varun Dawar and Pankaj Chaudhary ;Deepak Verma, Varun Dawar and Pankaj Chaudhary. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-12-2022-0428

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12
The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability
The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability
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The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability

Arab Gulf Journal of Scientific Research, 2023-03, Vol.41 (2), p.202-223 [Peer Reviewed Journal]

Mahdi Salehi, Tamanna Dalwai and Arash Arianpoor. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1985-9899 ;EISSN: 2536-0051 ;DOI: 10.1108/AGJSR-08-2022-0152

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13
The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises
The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises
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The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises

AJAR (Asian Journal of Accounting Research) (Online), 2022-09, Vol.7 (3), p.230-251 [Peer Reviewed Journal]

Achraf Haddad, Anis El Ammari and Abdelfattah Bouri ;Achraf Haddad, Anis El Ammari and Abdelfattah Bouri. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-11-2020-0121

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14
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies
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Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.78-93 [Peer Reviewed Journal]

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry ;Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-07-2023-0220

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15
Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Nonaudit services, audit committee characteristics and accruals quality in Malaysia
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia

AJAR (Asian Journal of Accounting Research) (Online), 2022-05, Vol.7 (2), p.146-162 [Peer Reviewed Journal]

Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia and Mohammad Nasih ;Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia and Mohammad Nasih. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-09-2020-0090

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16
The scope and limitations of external audit in detecting frauds in company’s operations
The scope and limitations of external audit in detecting frauds in company’s operations
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The scope and limitations of external audit in detecting frauds in company’s operations

Journal of financial crime, 2021-08, Vol.28 (3), p.632-646 [Peer Reviewed Journal]

Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. ;Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-11-2019-0155

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17
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
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Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.94-107 [Peer Reviewed Journal]

Esraa Esam Alharasis, Manal Alidarous and Fouad Jamaani ;Esraa Esam Alharasis, Manal Alidarous and Fouad Jamaani. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-02-2022-0051

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18
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
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Do diligent independent directors restrain earnings management practices? Indian lessons for the global world

AJAR (Asian Journal of Accounting Research) (Online), 2019-08, Vol.4 (1), p.52-69 [Peer Reviewed Journal]

Nimisha Kapoor and Sandeep Goel ;Nimisha Kapoor and Sandeep Goel. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2018-0039

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19
Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions
Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions
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Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions

ISRA international journal of Islamic finance, 2020-01, Vol.12 (3), p.401-417 [Peer Reviewed Journal]

Mustafa Mohd Hanefah, Muhammad Iqmal Hisham Kamaruddin, Supiah Salleh, Zurina Shafii and Nurazalia Zakaria. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0128-1976 ;EISSN: 2289-4365 ;DOI: 10.1108/IJIF-02-2019-0025

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20
Board characteristics and earnings management in Sri Lanka
Board characteristics and earnings management in Sri Lanka
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Board characteristics and earnings management in Sri Lanka

Journal of Asian Business and Economic Studies, 2020-02, Vol.27 (1), p.2-18 [Peer Reviewed Journal]

Shanmugavel Rajeevan and Roshan Ajward ;Shanmugavel Rajeevan and Roshan Ajward. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2515-964X ;EISSN: 2515-964X ;DOI: 10.1108/JABES-03-2019-0027

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