SEC enforcement releases and audit fees
AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...
View ArticleExploration of skepticism, client-specific experiences, and audit judgments
AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...
View ArticleThe current status of greenhouse gas reporting by Chinese companies: A test...
AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...
View ArticleThe utilisation of generalized audit software (GAS) by external auditors
AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...
View ArticleFirm Size and the Voluntary Disclosure of Nonfinancial Information by Private...
AbstractPurpose - The specific purpose of our study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively...
View ArticleCompetition, corporate governance, ownership structure and risk reporting
AbstractPurpose - This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk...
View ArticleEffect of Guanxi and Ethical Orientations on Chinese Auditors’ Ethical Reasoning
AbstractPurpose - The purpose of this study is to investigate the effect of Chinese auditors’ personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and...
View ArticleInternal Audit Function, Board Quality and Financial Reporting Quality:...
AbstractPurpose - In this paper, we test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm’s financial reporting quality. Specifically, we...
View ArticleFirm size and the voluntary disclosure of nonfinancial information by private...
AbstractPurpose– The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively...
View ArticleCompetition, corporate governance, ownership structure and risk reporting
AbstractPurpose– This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk...
View ArticleEffect of guanxi and ethical orientations on Chinese auditors' ethical reasoning
AbstractPurpose– The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and...
View ArticleInternal audit function, board quality and financial reporting quality:...
AbstractPurpose– The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality....
View ArticleEnvironmental initiatives and earnings management
AbstractPurpose - The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating...
View ArticleTax services, consequence severity, and jurors’ assessment of auditor liability
AbstractPurpose - The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an audit...
View ArticleProfessional skepticism and auditor cognitive performance in a...
AbstractPurpose - This paper studies the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a...
View ArticleAudit fee stickiness
AbstractPurpose - This study contributes to our understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness.Design/methodology/approach - We explore...
View ArticleEnvironmental initiatives and earnings management
AbstractPurpose– The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in...
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