The objective of this study is to examine and synthesize the existing literature on financial
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …

This paper examines the effect of audit tenure and audit rotation on audit quality. This study
also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 …

This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …

Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the
association between audit firm tenure and audit quality in a setting that alleviates the …

We evaluate how the liquidity coverage rule affects US banks' opacity and funding liquidity
risk. Banks subject to the rule become significantly more opaque and funding liquidity risk …

We show that when banks and borrowers share the same audit firm, borrowers receive
lower interest rates, after controlling for potentially confounding director connectedness. The …

Purpose This study aims to address an acknowledged gap in the literature for the analysis of
experienced practitioner views on the effects and implications of mandatory audit firm …

Purpose The purpose of this study is to examine the impact of industry specialization of audit
partners and audit committee members on the level of tax avoidance in Australian banks …

Purpose This paper aims to examine the impact of the auditor's characteristics on bank's
earnings management (EM) through loan loss provisions (LLP) for African banks …

This research investigates the effect on audit quality of concentrated public company
financial statement filing deadlines in audit offices. Audit offices must effectively manage …