Muhammad Khalid

Mr. Muhammad Khalid

National University of Sciences and Technology (NUST), Islamabad 44000, Pakistan
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Research Focus & Metrics

Academic Career Length

7Years (2020-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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3 November 2020 in Sustainability
Verified
Journal Article
Open access
PDF file
MKMuhammad Khalid
Muhammad Khalid
MAMujtaba Hassan Agha
Mujtaba Hassan Agha
Tasweer ShahTasweer Shah
Tasweer Shah
MAMuhammad Akhtar
Muhammad Akhtar
Organizations rely heavily on audits and compliance related activities to prove their competency, credibility, and firm performance. Sustainability audits encompass entire supply chains and are very complex due to, firstly, the global nature of supply chains and, secondly, the expansive scope of sustainability, which may include financial, manufacturing, social, and environmental audits. Adding to this dilemma is the absence of a consensus on standards related to sustainability, resulting in differences, variations, and multiple interpretations. While the frequency, complexity, and scope of audits has increased, unfortunately so has the incident of audit fraud, which has seen increasing media coverage in recent times, often implicating major multinationals and their supply chains. We posit that this trend of increasing audit activity is causing “audit fatigue”, which, in turn, may influence the audit outcome, i.e., either audit fraud or a clean audit. This study proposes that audit fatigue is a genuine issue faced by organizations and needs to be conceptualized.