Abstract Research Question/Issue In this comprehensive literature review, we synthesize
and analyze the current state of academic research regarding the relatively understudied …

Understanding chief executive officers (CEOs) is important because of their vast influence
on the strategies and performance of organizations. With the growth of family business …

Corporate governance (CG) research has largely focused on internal governance
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …

Using a new database that contains accounting data for a large sample of US private firms,
we provide an investigation of financial reporting quality (FRQ) of US private versus public …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

Private firms face differing financial disclosure and auditing regulations around the world. In
the US and Canada, for example, private firms are generally neither required to disclose …

Family firms play a significant role in the global economy. Consistently, over the last two
decades academia has turned its attention to the family dimension as a determinant of …

The purpose of this article is to provide an overview of the literature on what we currently
know about the costs and benefits of auditing private company accounts. Our main …

This paper investigates and compares the earnings management strategies of listed and
unlisted firms during situations involving financial difficulties. The evidence from a sample of …

Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to
enhance the value of the auditor's report by increasing the transparency of how the audit …