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 …

Purpose The purpose of this paper is to examine the relationship between political
connections and corporate tax aggressiveness in Malaysia. In addition, this paper …

Purpose The purpose of this paper is to investigate the effect of audit committee
independence, board ethnicity and family ownership on earnings management in Malaysia …

The paper gives an overview of the results of a structured literature review. It covers archival
studies on the relationship between non-audit services (NAS) fees and factual as well as …

The required professional and ethical pronouncements of accountants mean that auditors
need to be competent and exercise due care and skill in the performance of their audits. In …

The main objective of this study is to investigate the association of auditor-provided nonaudit
services and audit firm tenure with earnings management in Malaysian public listed firms …

This paper discusses issues concerning audit committee characteristics that lead to the
occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit …

Little empirical research has identified what drives companies to voluntarily report employee‐
related information. Ullmann's three‐dimensional stakeholder theory model is applied as a …

This paper conducts a meta-analysis of 182 published archival accounting and auditing
studies on the corporate governance determinants of financial restatements. We aim to …

Purpose The purpose of this paper is to examine the influence of financial restatements on
the sell-side analysts' stock recommendations. Design/methodology/approach The sample …