The roles and interplay of enforcers and auditors in the context of accounting fraud: a review
of the accounting literature | Emerald Insight Books and journals Case studies Expert …

A systematic literature review includes 69 archival studies on the impact of external auditors
on firms' financial restatements, based on principal agent theory. In more detail, we separate …

We explore whether firms with more conditionally conservative accounting practices have
higher stock returns than other firms during the Covid‐19 outbreak. We find evidence that …

In recent years, audit quality has been a critical component in identifying and stopping errors
and frauds, and audit committees and team members have been instrumental in raising …

This paper investigates how environmental regulation and action affect analyst behaviour.
Exploiting staggered enactment of low carbon city (LCC) initiatives in a difference-in …

Purpose Drawing on the International Auditing and Assurance Standards Board (IAASB)
audit quality framework and related knowledge management literature, this study aims to …

At present, climate and other environmental problems are arising because of the
development of the industrial sector at a large level. The industrial sector is supposed to be …

We examine the impact of three business strategies separately and in combination on the
tendency for firms to engage in corruption. Using a sample of 56,827 firm‐year observations …

Purpose This study aims to investigate the impact of external auditor–cloud specialist
engagement on cloud auditing challenges from the perspective of auditors from the …

This paper examines the impact of independent audit quality on corporate cash holdings in
China's stock markets. The findings reveal a negative relationship between independent …