Forthcoming Articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (2 papers in press)

Regular Issues

  • Disclosure of material weaknesses in internal control systems: what is the impact of investment decisions?   Order a copy of this article
    by Reda Elazab 
    Abstract: The study experimentally investigates the impact of disclosing material weaknesses in internal control systems on investors decisions. Moreover, the paper examines the stock markets potential reaction to auditors opinions on internal control effectiveness and managements corrective procedures for material internal control weaknesses in Egypt. We employed a quasi-experimental design to explore Egypts institutional approach to internal control reports. The results show that revealing information about material weaknesses in internal control has a negative impact on investment decisions. Additionally, the auditors adverse opinion of internal control effectiveness increases the negative effect on investment decisions. Meanwhile, the disclosure of managements corrective procedures for material weaknesses decreases the negative effect on investment decisions. The main contribution is to explore the internal control culture in Egypt compared with other countries, and for assessing whether investment intentions influenced by the disclosure of internal control reports.
    Keywords: internal control; material weaknesses; investment decision; Egypt.
    DOI: 10.1504/IJAUDIT.2026.10080410
     
  • The roles of auditors communication effectiveness, rapport, competency, independence, and audit quality: insights from auditees in Vietnam   Order a copy of this article
    by Nguyen Vinh Khuong, Le Hoang Tuan Kiet, Phan Nguyen Thanh Hang, Ha Thien Hoi, Giang Tu Anh Thien 
    Abstract: This study examines whether auditors interaction, information provision, rapport, and perceived auditor competence and independence are associated with auditees perceived audit quality, and whether perceived audit quality is associated with loyalty intention. Drawing on signalling theory and social exchange theory, we survey 206 auditees of small and medium-sized enterprises (SMEs) in Vietnam and analyse the data using partial least squares structural equation modelling (PLS-SEM). Interaction and perceived auditor independence are positively associated with perceived audit quality, and perceived audit quality is positively associated with loyalty intention. Information provision, competence and rapport are not significantly associated with perceived audit quality, and rapport does not mediate the relationship between communication and perceived audit quality. The pattern is consistent with SME auditees placing greater weight on observable interaction and independence cues when evaluating audit quality. Given the cross-sectional and perception-based design, the findings should not be interpreted as establishing causal effects.
    Keywords: audit quality; communication effectiveness; interaction; information provision; rapport; auditor competence; auditor independence; loyalty intention.
    DOI: 10.1504/IJAUDIT.2026.10081692
     

 

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