We examine the relative importance of audit firm versus partner decision styles in key audit
matter (KAM) reporting. Standard setters intended KAMs to increase the usefulness of the …

To date, the impact of internal control on text information social responsibility reports has
been rarely explored. This study investigates the correlation between internal control and …

In alignment with the call in Engle et al.(2020) to improve the measurement of firm-level
climate risk exposure, we explore usefulness of a firm-specific measure based on 10-K …

Digital transformation (DT) has become the new normal. Research has focused on the effect
of the overall level of DT in enterprises. However, the effects of DT across different …

Firms often include summaries with earnings releases. However, manager-generated
summaries may be prone to strategic tone and content management, compared to the …

In November 2020, the SEC issued amendments to Regulation SK requiring filers to provide
expanded discussions related to the firm's human capital (HC). This study provides the first …

Purpose This paper aims to investigate whether the managers' emphasis on audit in the
management's discussion and analysis (MD&A) section of the 10-K filing, as part of the firm's …

We analyze the extent to which individual audit partners influence the audited narrative
disclosures in their clients' financial reports. Using a sample of 3,281,423 private and public …

Over the past decade, the International Auditing and Assurance Standards Board (IAASB)
and the Public Company Accounting Oversight Board (PCAOB) issued expanded audit …

We examine the relative importance of audit firm-level versus audit partner-level styles in
key audit matter (KAM) reporting. We define style as the firm's (partner's) unique and stable …