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Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001‐2006 for Auditing: A Journal of Practice & Theory , Managerial Auditing...
Purpose – Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal control risk assessments. Design/methodology/approach – The research expands the literature by isolating the...
Purpose – The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five‐level risk class is established in this paper...
Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...
Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit, shareholders' equity, gearing and liquidity. It also seeks to examine any differences in the impact...
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