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DC Field | Value | Language |
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dc.contributor.author | Al-Asmakh, S | - |
dc.contributor.author | Elamer, AA | - |
dc.contributor.author | Uadiale, O | - |
dc.date.accessioned | 2024-08-02T09:21:38Z | - |
dc.date.available | 2024-08-02T09:21:38Z | - |
dc.date.issued | 2024-08-29 | - |
dc.identifier | ORCiD: Ahmed A. Elamer https://orcid.org/0000-0002-9241-9081 | - |
dc.identifier | ORCiD: Olayinka Uadiale https://orcid.org/0000-0003-2156-2099 | - |
dc.identifier.citation | Al-Asmakh, S., Elamer, A.A. and Uadiale, O. (2024) 'Cultural dynamics and tenure trajectories: How auditor tenure and culture influence key audit matters in the GCC', Journal of Accounting Literature, 0 (ahead of print), pp. 1 - 30. doi: 10.1108/JAL-04-2024-0081. | en_US |
dc.identifier.issn | 0737-4607 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/29477 | - |
dc.description.abstract | Purpose: This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices. Design/methodology/approach: Utilizing a sample of 456 non-financial firms in the GCC from 2016 to 2021, the study employs regression analyses to explore audit partner tenure's influence on KAM disclosures and the moderating effects of Hofstede's dimensions of power distance, individualism, masculinity and uncertainty avoidance. This affords a detailed examination of individual and cultural impacts on audit quality. Findings: Results reveal a positive relationship between audit partner tenure and KAM disclosures, suggesting that firm-specific knowledge and industry expertise acquired over a long tenure may enhance auditors' ability to identify and report significant matters. Power distance and uncertainty avoidance amplify this effect, whereas individualism diminishes it. Masculinity does not yield significant results. Research limitations/implications: This study underscores the need for auditing standards to reflect the complex interplay of auditor tenure and cultural dynamics in the profession's global landscape. Originality/value: This research contributes to the literature on audit quality by highlighting the formative role of individual auditors and cultural characteristics in KAM disclosure practices. It is among the first to quantitatively analyse the intersection of audit partner tenure and culture in the GCC. It provides valuable insights for regulators, practitioners and policymakers seeking to enhance audit practices across diverse cultural environments. | en_US |
dc.format.extent | 1 - 30 | - |
dc.format.medium | Print-Electronic | - |
dc.language.iso | en | en_US |
dc.publisher | Emerald | en_US |
dc.rights | Attribution-Non-commercial 4.0 International | - |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | - |
dc.subject | key audit matters | en_US |
dc.subject | extended audit reporting | en_US |
dc.subject | audit partner tenure | en_US |
dc.subject | audit quality | en_US |
dc.subject | national culture | en_US |
dc.title | Cultural dynamics and tenure trajectories: How auditor tenure and culture influence key audit matters in the GCC | en_US |
dc.type | Article | en_US |
dc.date.dateAccepted | 2024-07-25 | - |
dc.identifier.doi | https://doi.org/10.1108/JAL-04-2024-0081 | - |
dc.relation.isPartOf | Journal of Accounting Literature | - |
pubs.issue | 00 | - |
pubs.publication-status | Published online | - |
pubs.volume | 0 | - |
dc.identifier.eissn | 2452-1469 | - |
dc.rights.license | https://creativecommons.org/licenses/by-nc/4.0/legalcode.en | - |
dc.rights.holder | Emerald Publishing Limited | - |
Appears in Collections: | Brunel Business School Embargoed Research Papers |
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