Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion

Sian, Suki; Agrizzi, Dila; Wright, Tessa; Alsalloom, Abeer

doi:10.1016/j.aos.2020.101103

Cited by 36 publications

(75 citation statements)

References 68 publications

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“… Azid and Alnodel (2019) examined Shari'ah governance disclosure in financial institutions in KSA. Sian et al. (2020) discussed constraints in international audit firms in KSA.…”

Section: Introductionmentioning

confidence: 99%

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Almaqtari

Abdullah

Shamim

2021

Heliyon

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“… Azid and Alnodel (2019) examined Shari'ah governance disclosure in financial institutions in KSA. Sian et al. (2020) discussed constraints in international audit firms in KSA.…”

Section: Introductionmentioning

confidence: 99%

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Almaqtari

Abdullah

Shamim

2021

Heliyon

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“…However, little is known of the difference between male and female auditors dealing with and enacting their complex social identities in the context of audit negotiations. Moreover, the constraints faced by female auditors due to the interaction of gender with factors such as politics, religion and culture, which potentially limit their experience in the audit negotiation process and access to other areas of auditing, are less appealing (Sian et al , 2020).…”

Section: Findings and Analysesmentioning

confidence: 99%

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions

Mustikarini

Adhariani

2021

MEDAR

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Purpose This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/methodology/approach The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published in 47 journals. It identified three major research streams to understand the ACR dynamics: auditor tenure, ACR attributes and auditor-client negotiation. Findings Three major findings emerged based on this review. First, few studies examine auditor-client negotiation relative to other streams; thus, it offers scope for further research. Second, given that various fields have used diverse frameworks as theoretical underpinnings in prior studies, continuing this trend can better portray ACR from multiple perspectives. Finally, despite strong international regulations on ACR aspects such as auditor independence, tenure and rotation, implementation in several countries warrants special considerations, specifically on legal enforcement and investor protection, given diverse cultures and country-level institutional environments. Originality/value This study contributes to the synthesis of existing and emerging research streams and provides future research suggestions.

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“…On the other hand, they may be allowed to provide services to political organizations that do not have a financial basis, and therefore additional attention is needed in this area because of such type of cooperation with political organizations and a special type of risk to political neutrality of auditors. The authors (Sian et al, 2020) believe that political attitudes that have a radical character can also affect the status of persons engaged in audit profession, citing the example of Saudi Arabia, where large audit companies that were the subject of research have a significantly higher number of male employees' persons to females, which according to the authors is a consequence of political and national attitudes towards women. The authors (Malsch & Morin, 2017) analyzed the challenges surrounding the position of Auditor General while emphasizing the importance of his/her personality in the election to the position.…”

Section: Literature Reviewmentioning

confidence: 99%

Political neutrality in the audit profession: Attitudes of respondents in the Republic of Serbia

Jakovljević¹

2021

Bizinfo

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Political neutrality represents independence from the political activities, as well as from all other activities that can be considered subordinated to direct or indirect political influence. At the individual level, there are two concepts of political neutrality. The subject of this paper is research on the attitudes of respondents engaged in audit profession on political neutrality and challenges to political neutrality. The research was conducted through a survey distributed to the addresses of persons engaged in audit profession in the Republic of Serbia. The main conclusion is that it is necessary to reconsider certain measures to improve the awareness of persons engaged in audit profession on political neutrality, its importance, threats that may violate political neutrality, and protection measures that can be taken at the individual and collective level to preserve political neutrality and audit firms.

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Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion

Cited by 36 publications

References 68 publications

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions

Political neutrality in the audit profession: Attitudes of respondents in the Republic of Serbia

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