Purpose This paper aims to contribute to the existing capital structure and board structure
literature by examining the relationship among corporate governance, ownership structure …

The research problem The extant audit market concentration (AMC) literature is quite
scattered, which makes it challenging to comprehend the current state of knowledge and to …

This study aims to examine the impact of corporate governance mechanisms and ownership
structure on Saudi-listed firms' capital structure decisions. The study uses 420 firm-year …

In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals,
and concerns around competition and auditor choice, the European Commission (EC) …

La modificación del contenido del informe de auditoria responde a la aplicación de la
exigencia impuesta por el art. 5 de la Ley de Auditoria y concretada por la NIA-ES 701 …

Purpose The purpose of this paper is to investigate the comment letters (CLs) in the
standard-setting process of audits of less complex entities (LCEs). The objective is to gain …

Purpose One of the most emerging areas of audit knowledge is sustainable quality, which
can comprehensively cover the development of audit reports inclusiveness for stakeholders …

Purpose Partners are responsible for allocating audit tasks and facilitating knowledge
sharing among team members. This study considers changes in the composition of partners …

O governo da empresa visa garantir que não ocorram comportamentos oportunistas e ajuda
a mitigar problemas de agência que podem envolver partes interessadas. Neste sentido …

Every audit engagement once started with an audit client selecting an auditor. Despite the
auditor selection process being a crucial mechanism for ensuring auditor independence and …