We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

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 …

To ensure that audit committees provide sufficient oversight over the auditing process and
quality of financial reporting, legislators have imposed stricter requirements on the …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

This research examines the impact of online display advertising and paid search advertising
relative to offline advertising on firm performance and firm value. Using proprietary data on …

Calls from practice suggest that audit committee members with industry expertise can
improve audit committee effectiveness. Nevertheless, regulators and the extant literature …

Accounting comparability among peer firms in the same industry reflects the similarity and
the relatedness of firms' operating environments and financial reporting. From the …

We propose a new measure of accounting reporting complexity (ARC) based on the count of
accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

Although regulation makes audit committees responsible for determining and negotiating
audit fees, researchers and practitioners express concerns that CFOs continue to control …