Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan by Reni Yendrawati

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The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions by F. Saeedi, B. Jamshidi Navid, A. Taherabadi, M. Ghanbari

Subjects: “…external auditors…”
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Audit reports timeliness: Empirical evidence from Tunisia by Imen Fakhfakh Sakka, Anis Jarboui

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A study on the relationship between internal and external audits on financial reporting quality by Mohammad Jamal Azzam, Hussein Mohammed Alrabba, Alaa Mohammad AlQudah, Hasan Mohammad Anwar Mansur

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The Influence of Internal Audit Activities and Business Complexity on the Amount of Fees for External Auditors (Case Study of Manufacturing Companies on the IDX) by Arum Ardianingsih, Hidayatul Affifah

Subjects: “…the amount of fees for external auditors…”
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Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection by Indra Indra, Jamaludin Iskak, Akhsanul Khaq

Subjects: “…external auditors…”
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ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? by Yetri Martika Sari, Ridwansyah Ridwansyah, Chara Pratami Tidespania Tubarad

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Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies by Cristina Gabriela Cosmulese, Veronica Grosu, Artur Zhavoronok

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Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground by Vahid Mennati, Okhtharoon Alipour

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The effect of audit cost, information technology, and auditor's competence on audit quality during the COVID-19 Pandemic by Indra Indra, Rindu Rika Gamayuni, Usep Syaipudin

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Machine learning and external auditor perception: An analysis for UAE external auditors using technology acceptance model by Ahmad Faisal Hayek, Nora Azima Noordin, Khaled Hussainey

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Data analytics competency and religiosity influence on external auditors’ performance in Malaysia [version 2; peer review: 1 approved, 2 approved with reservations] by Nahariah Jaffar, Abdul Aziz Bin Ahmad, Noor Adwa Sulaiman

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Effective’s internal controls in Investment companies from the viewpoint of independent auditors by Mohammad Aghaei, Mohamad Ali Goljaryan, Kianoush Nazari, amin asadollahi

Subjects: “…Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors…”
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Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia by Luqman Hakim, Dewi Rahayu, Endri Endri

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Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation by Denis Adrian Levanti, Aurelia Ștefănescu, Ileana Cosmina Pitulice

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External Auditors' Impact on Corporate Governance of Unlisted Firms: A Developing Country Perspective by Prince Dacosta Anaman, Ibrahim Anyass Ahmed, Frank Appiah-Oware, Frank Somiah-Quaw

Subjects: “…External auditors…”
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The relationship between the audit committee by Emilia VASILE, Daniela MITRAN

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The external auditors' policy after the COVID-19 pandemic and the accounting outlook in Tunisia by Assawer Elaoud, Anis Jarboui

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NARROWING THE EXPECTATION GAP IN NIGERIAN QUOTED FIRMS VIA EMPLOYEES’ SHAREHOLDING by Adeniyi ALAO, Opeoluwa Paul FAKAYODE, Oluwasegun Temitayo ODUNSI

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The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio... by Rudy Usman, Abdul Rohman, Dwi Ratmono

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