Purpose The purpose of this paper is to analyse stakeholders' perceptions on the
accounting of crypto-assets. They also look at the need to amend/clarify existing accounting …

Academic researchers and the public have long shared an interest in whether and how
corporate political activity (CPA) relates to taxes and tax policy. This paper reviews the …

I study whether industry employment of active regulators weakens oversight. To examine
this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German …

Despite the considerable participation of Big 4 accounting firms in accounting standard
setting, there is no systematic evidence on what factors shape Big 4 support or opposition …

We examine the effect of audit firm political connections on the harshness of Public
Company Accounting Oversight Board (PCAOB) inspection reports. Relying on Regulatory …

We examine whether auditor political connections are associated with the SEC's oversight of
audit clients. Specifically, we test whether auditors' political action committee contributions …

Regulators, standard setters, and the accounting profession maintain that complexity in
accounting standards is a significant issue. However, it is unclear what complexity means in …

The Future of Auditing provides a concise overview of the function of auditing and the future
challenges it faces, underpinned with suggestions for future research. It evaluates the key …

This paper investigates how auditors respond, in terms of their pricing and audit work, to a
reduction of clients' financial reporting discretion upon the implementation of FIN 46R, which …

Extant literature suggests that audit firms establish political connections at the national level
to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 …