We examine whether the presence of female directors and female audit committee members
affect audit quality in terms of audit effort and auditor choice by using observations from a …

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 …

This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …

We evaluate whether, and under what circumstances, corporate tax aggressiveness
influences audit pricing. 1 Despite a growing literature on the determinants of audit fees …

This study examines the relation between auditors and their clients' investment efficiency.
We hypothesize and find that auditor characteristics that proxy for an auditor's knowledge …

Using data from Taiwan's top 150 listed companies over the period 2003 to 2014, our study
explores the influence of CEO reputation and corporate reputation on the financial …

Purpose This study examines whether and how a client's business strategy can affect the
relationship between auditor characteristics and financial reporting quality …

In this paper, we study a sample of companies that fail to remediate previously disclosed
material weaknesses (MWs) in their internal control systems and, thus, disclose the same …

We investigate whether the characteristics of audit committee (AC) chairs are associated
with decisions about auditor choice, audit fees and audit quality. Using hand‐collected …

In contrast to studies examining the effects of government incentives such as environmental
regulation on corporate green innovation, this paper investigates the influence of CEO …