The Effect of Auditor Type on Audit Quality: An Empirical Analysis

El-Dyasty, Mohamed M.; Elamer, Ahmed A.

doi:10.2139/ssrn.3428707

Cited by 1 publication

(2 citation statements)

References 59 publications

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“…The alternate outcome to audit fatigue is a clean audit, which fulfills all objectives and is devoid of any misrepresentation. Research has shown that employing multiple third party audit firms and their regular rotation improves audit outcomes [92], thus supporting the argument that audit fatigue may not always be bad. Other factors, such as an organization's culture and leadership style, also play a very vital role in handling the various pressures [111,112] that may arise from audit fatigue.…”

Section: Audit Fatigue: Tying All Elements Togethermentioning

confidence: 71%

“…If the suppliers do not meet these requirements, they risk losing their clients. Due to the high financial stakes, such audits are taken seriously and act as a stepping stone towards improved firm performance [87,91,92]. In order to have reliable documentation throughout their networks, organizations invest in their supply chains' capacity building [93].…”

Section: The Rise Of the Audit Culture-frequency Variety And Outcomesmentioning

confidence: 99%

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Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains

et al. 2020

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Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of audits has increased, unfortunately so has the incident of audit fraud, which has seen increasing media coverage in recent times, often implicating major multinationals and their supply chains. We posit that this trend of increasing audit activity is causing “audit fatigue”, which, in turn, may influence the audit outcome, i.e., either audit fraud or a clean audit. This study proposes that audit fatigue is a genuine issue faced by organizations and needs to be conceptualized.

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Section: Audit Fatigue: Tying All Elements Togethermentioning

confidence: 71%