• Issue

    International Journal of Auditing: Volume 25, Issue 2

    269-618
    July 2021
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ISSUE INFORMATION

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Issue Information

  • First Published: 14 June 2021

EDITORIAL

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Special issue: Papers from AALNEC

Ilias Basioudis,  Peter Carey,  David Hay, 
  • Page: 269
  • First Published: 02 June 2021

SPECIAL ISSUE ARTICLES

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The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap

Paul J. Coram,  Leiyu Wang, 
  • Pages: 270-282
  • First Published: 04 September 2020
Open Access

Codetermination on the audit committee: An analysis of potential effects on audit quality

Svenja Hillebrandt,  Nicole V.S. Ratzinger-Sakel, 
  • Pages: 283-302
  • First Published: 19 January 2021
Open Access

Importance of country factors for global differences in audit pricing: New empirical evidence

Brigitte Eierle,  Sven Hartlieb,  David C. Hay,  Lasse Niemi,  Hannu Ojala, 
  • Pages: 303-331
  • First Published: 23 February 2021

ORIGINAL ARTICLES

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Information environment and stock price synchronicity: Evidence from auditor characteristics

Steven Cahan,  Brian M. Lam,  Lina Z. Li,  Md Jahidur Rahman, 
  • Pages: 332-350
  • First Published: 17 February 2021
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Voluntary sustainability assurance, capital constraint and cost of debt: International evidence

Peter Carey,  Arifur Khan,  Dessalegn G. Mihret,  Mohammad B. Muttakin, 
  • Pages: 351-372
  • First Published: 07 March 2021
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Independent oversight of the auditing profession: A review of the literature

Tamer Elshandidy,  Mohamed Khaled Eldaly,  Magdy Abdel-Kader, 
  • Pages: 373-407
  • First Published: 16 March 2021
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Management earnings forecasts disaggregation and audit fees: International evidence

Liwei Shan,  Ziyao San,  Albert Tsang, 
  • Pages: 408-425
  • First Published: 21 March 2021
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Legal liability, audit manpower allocation and audit quality: Evidence from Japan

Wuchun Chi,  Chien-min Kevin Pan, 
  • Pages: 426-441
  • First Published: 29 March 2021
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Does the Form 20-F reconciliation help ensure the financial reporting quality of cross-listed IFRS firms? A comparison with cross-listed non-IFRS firms

Yi-Hung Lin,  Hua-Wei Huang,  Mai Dao,  Ting-Chiao Huang, 
  • Pages: 442-474
  • First Published: 07 April 2021
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Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa

Augustine Donkor,  Hadrian Geri Djajadikerta,  Saiyidi Mat Roni, 
  • Pages: 475-507
  • First Published: 04 April 2021
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Audit firm transparency disclosures and audit quality

Shireenjit K Johl,  Mohammad Badrul Muttakin,  Dessalegn Getie Mihret,  Samuel Cheung,  Nathan Gioffre, 
  • Pages: 508-533
  • First Published: 28 April 2021
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Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality

Fan-Hua Kung,  Yu-Shan Chang,  Dana A. Forgione, 
  • Pages: 534-557
  • First Published: 16 May 2021
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The link between trait and state professional skepticism: A review of the literature and a meta-regression analysis

Mohammad Jahanzeb Khan,  Eddie Oczkowski, 
  • Pages: 558-581
  • First Published: 14 May 2021
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Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations

Ahmed Al-Hadi,  Grantley Taylor,  Grant Richardson,  Baban Eulaiwi, 
  • Pages: 582-601
  • First Published: 10 May 2021
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The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study

Maria Cadiz Dyball,  Ravi Seethamraju, 
  • Pages: 602-615
  • First Published: 19 May 2021

REVIEWERS

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Reviewers

  • Page: 616
  • First Published: 14 June 2021

ERRATUM

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Erratum

  • Pages: 617-618
  • First Published: 14 June 2021