This article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

The working environment of professional auditors can make a threat to independence.
There are many studies in the world on this issue but the results are not the same due to …

While prior research has examined the relation between firm-level attributes and auditors'
decisions, there is little empirical evidence on whether managerial attributes are informative …

We use data from internal assessments of audit quality in a Big 4 firm to investigate the
impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality …

Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

Are high audit fees a signal that the auditor exerted more effort or a signal that the auditor
may be losing her independence? Prior literature offers conflicting evidence. In this paper …

Research on sustainability assurance is still in its beginnings. One of the key questions in
this field that also is of the highest practical relevance is concerned with the quality of the …

We examine auditor switching conditional on the compatibility of clients and their auditors
using a unique text‐based measure of similarity of financial disclosures. We find clustering …