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This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for future research to explore the significant effects of big data application on audit quality and auditing in a broader context. [ABSTRACT FROM AUTHOR]

This study examines the impact of joint audits on audit quality. It employs a survey-based approach, utilizing a Likert-type questionnaire distributed to external auditors and bank managers to gauge their perspectives on whether joint audits enhance audit quality. The survey involved auditors and managers from the Regional Directorate of Exploitation in 20 Algerian banks. The findings indicate a correlation between joint audits and audit quality, with respondents expressing the belief that the implementation of joint audits would positively influence audit quality. This research is one of the pioneering efforts to investigate the effects of joint audits on audit quality within the Algerian banking sector. It offers valuable insights and puts forth recommendations for audit firms, professional and oversight bodies, as well as the government, emphasizing the significance of joint audits in ensuring audit quality. [ABSTRACT FROM AUTHOR]

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This study systematically investigated the determinants of the firm value of conventional banks in Southeast Asian countries. The panel data technique used was based on the data extracted from 63 commercial banks over nine years (2009-2017), with 567 observations. The empirical results revealed that capital adequacy and asset quality had a significant positive impact on the firm value of banks. Meanwhile, the liquid asset ratio and deposit ratio have a significant and positive effect on firm value, and the efficiency ratio had a significant and negative impact on firm value. On the other hand, the Herfindahl-Hirschman Index and bank size have a significant negative effect on firm value, whereas the firm value is not affected by diversification, gross domestic product (GDP) growth, and inflation rate. The study provides the implication that bank management and policymakers focus on the importance of macroeconomic policies. Priority should be given to policies that can control inflation and as well foster financial intermediation. Hence, further study should include government changes and industry concentration, oil shocks, and financial structure. [ABSTRACT FROM AUTHOR]

Healthy corporate governance is necessary for attracting investor participation and alleviating corruption. Akin to other developing nations, two major challenges arise. First, Increasing foreign direct investments (FDIs) and second, controlling corruption are faced by all countries in the Association of South East Asian Nations (ASEAN) for their economic development. Phenomenal practices of whistleblowing policies in developed countries, especially in Europe and the US, have become crucial elements for modern corporate governance. Such practices also play important roles in detecting fraud and enhancing FDI and GDP growth. The aims of this study are twofold: to uncover the extent of the effects of whistleblowing disclosure quality on cost of equity (COE) and to propose whistleblowing disclosure scoring index as a new mechanism to integrate whistleblowing disclosure policy in the ASEAN region. Furthermore, a proposal for promulgating a comprehensive whistleblowing policy with inclusive internal and external programmes, which are necessary for establishing strong corporate governance, is presented. Empirical results confirm that whistleblowing disclosure quality has a significant negative relationship with COE. Our finding suggests that a uniform and comprehensive whistleblowing policy is needed to strengthen the best practices of ASEAN Corporate Governance Codes. [ABSTRACT FROM AUTHOR]

The poor of audit quality and how to offer directives and policies to generate high-quality auditing has become one of the phenomenal challenges facing the accounting sector in Jordan. Thus, the purpose of this study is to examine the attributes (the reliance on internal audit work RIAW and the level of compliance toward ethical rules (LCER)) affecting audit quality AQ for Jordanian auditors. The data were collected through the distribution of questionnaires to 150 respondents in Jordanian auditors and processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) software for the purpose of this study. The findings of the study show that there is a positive effect between LCER and AQ. On the other hand, RIAW indicates a negative and insignificant effect with audit quality. In addition, this study conducted robustness analysis by control the respondents based on Big 4 audit firms and non-big 4 audit firms. Based on the results, RIAW indicate positive and significant results for auditor from Big 4 audit firm but negative and significant results for auditors from non-big 4 audit firm. Furthermore, based on the demographic profile majority of the respondent is from non-big 4 audit firm, which could provide a unique result. The findings suggest that the non-big 4 audit firm must encourage the reliance on the internal audit work to improve audit quality in Jordan. [ABSTRACT FROM AUTHOR]

This study examines the influence of the ASEAN cooperation on firm value. As far as the cooperation of the Association of Southeast Asian Nations (ASEAN) is concerned, one aspect of geopolitical mechanisms is ASEAN's smart power which combines hard and soft power. This smart power is considered an important mechanism for corporate strategies. Any changes in geopolitical decision between the ASEAN members will affect firm value especially firms segmented in the ASEAN countries. From a geopolitical perspective and by using data from public listed firms in Malaysia that were actively traded in ASEAN countries from 2009 to 2013, the study examined the influence of hard power indicated by military power, and soft power which refers to material resources and social power in terms of the relationship of political elites. The study found that the soft power of the ASEAN cooperation is positively associated with firm value. In contrast, the social power of political elites is negatively related to firm value, while the hard power fails to show any influence. Overall, the evidence suggests that corporate strategies should consider the benefit of ASEAN's material resources and the risk of forging relationships with political elites when designing market penetration strategies. [ABSTRACT FROM AUTHOR]