Purpose–The purpose of this paper is to examine the effect of audit quality on firms'
compliance with IFRS for goodwill impairment testing and disclosure. Differences in the …

Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings.
We extend this research to investigate whether auditor quality is associated with the quality …

This article investigates the association between the board of directors, the audit committee
and the external auditor (as well as an aggregate governance index) and the extent of …

Purpose–This paper aims to extend the research on the Malaysian initial public offering
(IPO) management earnings forecasts by examining the impact of corporate governance …

The results of this study indicate significant differences in beliefs between auditors, users
and preparers of prospective financial information, concerning forecast reliability and the …

Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular
form of voluntary compliance with International Accounting Standards (IAS). It is practiced …

This thesis examines whether ownership concentration, board of directors, audit committee
and ethnicity of directors affect conservative accounting. Additionally, this thesis examines …

Purpose–The purpose of this paper is to examine the impact of corporate governance on
auditor quality choice by IPO companies in an emerging market setting. It seeks to identify …

This paper investigated how hiring one of the Big 4 auditing firms helps initial public offering
(IPO) owners attract venture capitalists'(VCs) backing when going public to address the gap …

This paper examines how earnings quality affects the investment decisions of Chinese
companies who employ non-Big 4 auditors. We measure earnings quality through the …