SESSION 1(C): Auditing Issues

18 Oct 2025
10:30am - 12:00pm
Case Room 3

SESSION 1(C): Auditing Issues

Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan

AUDIT DATA ANALYTICS AS A RELATIONAL ENABLER: UNDERSTANDING THE ROLE OF ADA IN INTERNAL-EXTERNAL AUDITOR COOPERATION IN THE DIGITAL AUDIT LANDSCAPE OF SAUDI ARABIA

  • Mona Alharbi, King Abdulaziz University, Jeddah, Saudi Arabia
  • Duc Hong Thi Phan, RMIT University, Melbourne, Victoria, Australia
  • Michael Kend, RMIT University, Melbourne, Victoria, Australia

DOES GOVERNANCE MATTER IN FAMILY FIRMS? AUDIT FEES AND THE AUDIT & SUPERVISORY COMMITTEE SYSTEM IN JAPAN

  • Yang Yue, Hitotsubashi University, Japan

DIVERSITY AND WOMEN LEADERSHIP IN AUDIT COMMITTEES AND AUDIT FEES: EVIDENCE FROM CHINA

  • Mohd Mohid Rahmat, Universiti Kebangsaan Malaysia (UKM), Malaysia
  • Feng Boyan, Universiti Kebangsaan Malaysia, China