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Keywords: audit efficiency
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): P20–P28.
Published: 01 October 2024
...Yueqi Li; Sanjay Goel; Kevin J. Williams SUMMARY In the aftermath of the COVID-19 pandemic, remote and hybrid audits have become institutionalized in the external audit profession. However, the impact of remote/hybrid audits on audit success (i.e., audit quality, audit efficiency, and auditor job...
Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2022) 16 (2): P51–P57.
Published: 01 September 2022
...Ting-Chiao Huang; Chen Chen; Steven E. Kaplan; Yi-Hung Lin SUMMARY This article summarizes a study by Huang, Chen, Kaplan, and Lin (2021) which examines whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency...