We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Much attention has focused on algorithmic audits and impact assessments to hold
developers and users of algorithmic systems accountable. But existing algorithmic …

In the article, we provide an original linkage between the corporate environmental, social,
and governance (ESG) rating and the cost of internal control system (ICSC) stemmed from …

Many firms began implementing COSO's 2013 Internal Control–Integrated Framework in
2014. This study surveys US accounting professionals, primarily from large publicly-traded …

Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …

We investigate how auditors learn the technical aspects of their professional role while
performing client engagements, and how that learning process has been shaped by …

We analyze the potential benefits that firms can realize from implementing technology
specifically aimed at monitoring the effectiveness of their internal control systems. The …

We examine detection and severity classification of internal control deficiencies (ICD)
identified under Section 404 of the Sarbanes-Oxley Act of 2002. While the cost/benefit …

This paper provides a discussion of endogeneity as it relates to finance and accounting
research. We discuss the textbook solutions: two‐stage least squares, instrumental …

It is generally assumed that the credibility of a firm's disclosure is enhanced when there is an
independent review. This is the basis for the requirement that an independent audit firm …