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 …

Purpose This paper undertakes an extensive and systematic review of the literature on
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …

This paper studies the role of digital finance in shaping corporate resilience to the COVID-19
pandemic by analyzing the stock prices of Chinese listed firms. We find that firms located in …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …

Abstract The United Kingdom has recently required an expanded auditor's report for large
public companies. We investigate whether this requirement is associated with an increase in …

We examine how corporate environmental responsibility (CER) affects the cost of equity
capital for manufacturing firms in 30 countries. Using several approaches to estimate firms' …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

This study was conducted to analyse the influence of auditor and client characteristics on the
magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …