...Becca N. Baaske; Hilda E. Carrillo; Lisa Milici Gaynor; Jaime J. Schmidt SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework...

...Elizabeth C. Altiero; Lisa Baudot; Mouna Hazgui SUMMARY We interviewed 30 assurance professionals in the United States regarding how and to what extent non-Big 4 firms incorporated technologies into assurance engagements during the COVID-19 pandemic. Informed by technology acceptance models, our...

...Meiting Lu; Roger Simnett; Shan Zhou SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial...

... that may impact the use of XBRL data, followed by a discussion of how auditors use XBRL data and their potential role in the assurance of the data. We then present literature that uses meta and underlying XBRL data to examine financial statement characteristics and disclosure properties. Based...

... voluntary disclosure independence assurance Cybersecurity risk is increasingly viewed as one of the most significant challenges facing companies in the U.S. ( KPMG 2018 ; PwC 2019 ). Cybercrime can result in reputational damage, loss of intellectual property, disruption of business operations...

... assurance (CA), where the credibility-enhancing processes of the internal auditor, the external auditor, and the effectiveness of risk management and internal controls and processes are publicly reported by the company (audit committee). We identify the most appropriate setting currently available...

... from an established history of systematically gathering and evaluating client evidence ( Dittenhofer 1995 ; Watson and MacKay 2003 ; Ballou et al. 2012 ). Auditors are agents of the shareholders, providing assurance over the credibility of financial information on how management expends and reports...

... the benefits of the year-end audit. auditing assurance material weakness remediation internal controls PCAOB AS4 standard setting value of an audit demand and supply of auditing Driven by investor and public company demand, the Public Company Accounting Oversight Board (PCAOB) proposed...

...Ryan J. Casey; Jonathan H. Grenier SUMMARY This paper provides an empirical examination of the corporate social responsibility (CSR) assurance market in the United States. Various constituencies have found this market puzzling, as the level of assurance significantly lags international levels...

..., particularly in areas regarding changes to the audit reporting model currently being considered, could lead to the improvement of the value relevance of auditor services, disclosures, and assurances. The clear interest by regulators and standard setters in such applied research should serve as a strong...

... (CSR) reports depending on whether they are assured, and the type of assurance provider (professional accountants versus sustainability consultants). We further examine whether the perceived credibility differs for financial analysts from the different countries and whether results hold for companies...