We examine the consequences of firms' disaggregation choices for auditor effort and
audited financial statements. We document a significant positive association between …

We investigate the use of disruptive technology on the level of audit risk, within both
companies and audit firms. A sample of FTSE 100 and their corresponding audit firms …

Purpose This study aims to examine the mediating effects of corporate governance
mechanisms like the board of directors on the association between disruptive technology …

We study hedonic editing principles that aim to find individuals' maximum utility when
confronted with multiple outcomes Thaler (Mark Sci 4: 199–214, 1985). These principles …

This study examines the effect of political corruption on firms' financial statement
disaggregation over the period of 2002-2022. The authors find that firms located in states …

La auditoría financiera al interior de los gobiernos locales se muestra como un proceso que
ignora las normas internacionales y nacionales, además de realizarse sin legalidad y …

Methods. General scientific and special methods of observation were used, such as system,
abstract and logical analyses. The prospects and advantages of implementing the e-audit …

The Effect of Powerful CFOs on Financial Reporting Quality Page 1 The Effect of Powerful
CFOs on Financial Reporting Quality Submitted by Lutfa Tilat Ferdous Bachelor of Business …

I examine the effect that first-time going concern audit reports (GCARs) have on corporate
disclosure disaggregation. In the context of this thesis, disclosure disaggregation refers to …