• Issue

    International Journal of Auditing: Volume 25, Issue 3

    619-812
    November 2021
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ISSUE INFORMATION

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Issue Information

  • First Published: 13 October 2021

EDITORIAL

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Editorial: Perspectives on where international auditing research is going

David Hay, 
  • Pages: 619-620
  • First Published: 08 October 2021

ORIGINAL ARTICLES

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Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency

Koen Derks,  Jacques de Swart,  Paul van Batenburg,  Eric-Jan Wagenmakers,  Ruud Wetzels, 
  • Pages: 621-636
  • First Published: 08 June 2021
Open Access

Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices

Francis Goddard,  Martin Schmidt, 
  • Pages: 637-660
  • First Published: 09 June 2021
Open Access

Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism

Yasemin Zengin-Karaibrahimoglu,  Jim Emanuels,  Anna Gold,  Philip Wallage, 
  • Pages: 661-674
  • First Published: 30 June 2021
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Determinants and consequences of auditor-provided tax services: A systematic review of the international literature

Xuan Sean Sun,  Ahsan Habib, 
  • Pages: 675-715
  • First Published: 10 August 2021
Open Access

The role of audit committee chair tenure—A German perspective

Marvin Nipper, 
  • Pages: 716-732
  • First Published: 03 August 2021
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The role of ethnicity in whistleblowing: The case of Kenyan auditors

Andreas Hellmann,  Medhat Endrawes,  Jane Mbuki, 
  • Pages: 733-750
  • First Published: 14 August 2021
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There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect

Tomomi Takada,  David Lau,  Jeffrey R. Casterella,  Norman Wong, 
  • Pages: 751-768
  • First Published: 08 September 2021
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Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters

Josette Renee Edwards Pelzer, 
  • Pages: 769-796
  • First Published: 06 September 2021
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Audit practice: A straightforward trade or a complex system?

Karin Barac,  Kato Plant,  Rolien Kunz,  Marina Kirstein, 
  • Pages: 797-812
  • First Published: 27 September 2021