This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

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 …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

Governance is increasingly recognized by the business community, regulators and capital
market authorities as a fundamental driver of corporate performance. The accelerated …

Laporan keuangan menjadi suatu instrumen penting dalam operasional suatu perusahaan.
Kondisi perusahaan secara finansial dapat tercermin dalam laporan keuangan perusahaan …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

We examine whether and how individual auditors affect audit outcomes using a large set of
archival Chinese data. We analyze approximately 800 individual auditors and find that they …

This study examines whether differences in proxies for audit quality between Big 4 and non-
Big 4 audit firms could be a reflection of their respective clients' characteristics. In our …

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 …

An important dimension of audit committee (AC) effectiveness that has gained the attention
of regulators and academics is the financial expertise of AC members (General Accounting …