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dc.contributor.authorElshendidy, T.
dc.contributor.authorEldaly, Mohamed K.A.
dc.contributor.authorAbdel-Kader, M.
dc.date.accessioned2021-02-27T12:15:08Z
dc.date.accessioned2021-03-04T09:33:07Z
dc.date.available2021-02-27T12:15:08Z
dc.date.available2021-03-04T09:33:07Z
dc.date.issued2021-07
dc.identifier.citationElshendidy T, Eldaly MKA and Abdel-Kader M (2021) Independent oversight of the auditing profession: A review of the literature. International Journal of Auditing. 25(2): 373-407.en_US
dc.identifier.urihttp://hdl.handle.net/10454/18384
dc.descriptionYesen_US
dc.description.abstractThis paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high-risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non-audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttps://doi.org/10.1111/ijau.12224
dc.subjectAudit oversighten_US
dc.subjectAudit qualityen_US
dc.subjectAudit feesen_US
dc.subjectGlobal audit networksen_US
dc.titleIndependent oversight of the auditing profession: A review of the literatureen_US
dc.status.refereedYesen_US
dc.date.Accepted2021-02-25
dc.date.application2021-03-16
dc.typeArticleen_US
dc.date.EndofEmbargo2023-03-16
dc.type.versionAccepted manuscripten_US
dc.description.publicnotesThe full-text of this article will be released for public view at the end of the publisher embargo on 16 Mar 2023.en_US
dc.date.updated2021-02-27T12:15:12Z
refterms.dateFOA2021-03-04T09:37:24Z
dc.openaccess.statusGreenen_US


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