The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

Previous empirical research has found mixed results for the impact of corporate social
responsibility (CSR) investments on corporate financial performance (CFP). This paper …

Recent research indicates that there may be a relationship between the characteristics of the
audit engagement partner and audit quality. In this paper, we examine the relationship …

We analyze empirically the usefulness of combining accounting and auditing data in order to
predict corporate financial distress. Concretely, we examine whether audit report information …

Purpose–The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and
audit‐related variables; and firm‐specific variables on auditors' propensity to issue modified …

Research aim: This paper reviews the research literature and publications relevant to audit
quality. The authors identify three main perspectives (academic research, professional and …

A going-concern report (GCr) in the audit opinion adds value and ensures that the firm's
sustainability is secured. This study sheds light on this relationship of listed infrastructure …

Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …

This study investigates the associations between audit committee characteristics and the
likelihood of auditors' going-concern decisions among UK failed firms. Specifically, we …

This paper examines the ability of audit report disclosures to explain the causes of business
failure. Despite incremental interest in organizational failure, much of the existing literature …