Search Results - "Kend, Michael"

Social media academic networking - insights from first-year accounting university students' experiences by Khan, Tehmina, Kend, Michael, Nguyen, Lan Anh

“…With the use of social media for academic purposes gaining in popularity, the underlying motivation for this study was to seek a detailed understanding of its…”
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The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers by Houghton, Keith A., Kend, Michael, Jubb, Christine

“…Over the past decade or more Australia amongst other jurisdictions has experienced substantial reforms to auditing regulation in an effort to boost public…”
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Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions by Kend, Michael

“…Purpose – The purpose of this study is to consider three distinct bodies of literature and uses stakeholder theory as the premise of this study. The first…”
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Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession by Kend, Michael, Nguyen, Lan Anh

“…The aim of this exploratory research study is to obtain the views of relevant stakeholders in relation to the impact big data analytics (BDA), artificial…”
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Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism by Asiri, Nasser, Khan, Tehmina, Kend, Michael

“…The Middle East and North Africa (MENA) region is suffering from serious environmental issues, which are caused mainly by industrial and non-financial business…”
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Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018 by Kend, Michael, Nguyen, Lan Anh

“…The aim of this study is to explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters…”
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Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 by Kend, Michael, Nguyen, Lan Anh

“…Purpose The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the…”
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Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK by Kend, Michael, Basioudis, IIias

“…The global financial crisis (GFC) had little effect on audit practices in Australia, as the country was largely sheltered from the GFC. The UK and Europe,…”
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The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives by Nguyen, Lan Anh, Kend, Michael

“…Purpose The purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit…”
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Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam by Nguyen, Lan Anh, Kend, Michael, Luong, Hoa

“…Purpose The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence…”
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Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand by Kend, Michael, Nguyen, Lan Anh

“…Within the accounting profession, PwC has introduced innovative practices related to audit materiality disclosures, and subsequently, some other auditors have…”
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The emergence of audit data analytics in existing audit spaces: findings from three technologically advanced audit and assurance service markets by Kend, Michael, Nguyen, Lan Anh

“…Purpose The purpose of this exploratory study is to better understand the interactions between external auditors, their audit clients and audit regulators when…”
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An examination of the Vietnamese emerging market economy: understanding how and why auditors have responded to the audit law reforms by Nguyen, Phuong Thi, Kend, Michael

“…Using New Institutional Sociology (NIS), we seek to explain the variation between what was intended with the Vietnamese reforms to audit in 2011 and the actual…”
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Use of social media by university accounting students and its impact on learning outcomes by Khan, Tehmina, Kend, Michael, Robertson, Susan

“…The proliferation in the use of social media, such as Facebook and Twitter, among university students is well documented. With many universities providing…”
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Sustainability assurance and provider choice: a meta-regression analysis by Hay, David C., Kend, Michael, Sierra-García, Laura, Subramaniam, Nava

“…Purpose This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider…”
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Digital transformation in Vietnam: the impacts on external auditors and their practices by Nguyen, Phuong Thi, Kend, Michael, Le, Dung Quang

“…Purpose This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial…”
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The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap by Al Qahtani, Saeed, Phan, Duc Hong Thi, Kend, Michael, Alghasham, Ola Mohammed A.

“…ABSTRACT This exploratory study investigates the implementation of key audit matters (KAM) in audit reports under ISA701 to better understand how KAM…”
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Segment reporting in a developing economy: the Indian banking sector by Birt, Jacqueline, Joshi, Mahesh, Kend, Michael

“…Purpose The purpose of this paper is to investigate the value relevance of segment information for both public and private sector banks in India. In doing so,…”
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Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS by Nguyen, Lan Anh, Vesty, Gillian, Kend, Michael, Nguyen, Quan, O'Connell, Brendan

“…Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging…”
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Materiality in the context of audit: the real expectations gap by Houghton, Keith A, Jubb, Christine, Kend, Michael

“…Purpose - This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept…”
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