[HTML][HTML] Corruption in finance research: The state of art and future research agenda

BM Lucey, S Kumar, R Sureka - Journal of Economic Criminology, 2023 - Elsevier
Corruption in finance is a relatively new topic which is gathering researcher's attention
because of the increase in frauds and alike activities in the financial sector. The main aim of …

The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt

SM Tantawy, T Moussa - Asian Review of Accounting, 2023 - emerald.com
The effect of political connections on firms' auditor choice decisions and audit opinions:
evidence from Egypt | Emerald Insight Books and journals Case studies Expert Briefings Open …

Audit rotation, information asymmetry and the role of political connections: international evidence

A Tessema, H Abou-El-Sood - Meditari Accountancy Research, 2023 - emerald.com
Purpose Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to
deal with concerns about audit quality. Auditing financial reports involves communicating …

Moderation of Political Pressure on the Determinants of Audit Quality in the Public Sector: A Study of BPK Auditors for the Maluku and North Sulawesi Regions

SAR Mahdi, N Nurkholis, YW Prihatiningtias… - … Business and Finance …, 2023 - ro.uow.edu.au
This study examines audit quality in the public sector. The theory used in this study is quality,
which aims to examine political pressure in weakening the influence of independence …

Being good by doing good: an analysis of audit fees, philanthropic initiatives and board gender diversity among Chinese listed firms

MAA Zaid, A Issa - … Governance: The International Journal of Business …, 2024 - emerald.com
Purpose Despite the acknowledged significance of the relationship between audit fees and
corporate philanthropic initiatives, the existing literature has not yet reached the desired …

The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market

A Qasem - Journal of Accounting in Emerging Economies, 2024 - emerald.com
Purpose This study aims to examine the association between institutional investors'
ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL) …

[HTML][HTML] Corruption's Crossroads: Exploring Firm Performance and Auditors' Role in Emerging Markets

S Sundarasen, I Ibrahim, AA Alsmady, T Krishna - Economies, 2024 - mdpi.com
This study examines the relationship between country-level corruption (proxied by the
Corruption Perception Index, CPI) and firm performance (measured by Return on Assets …

The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign

G Liu, J Sun - Journal of Accounting in Emerging Economies, 2024 - emerald.com
Purpose The purpose of this study is to examine whether the institutional environment
influences auditor reporting. Design/methodology/approach This study employs China's anti …

The moderating effect of political connection on the relationship between non-audit services and accounting quality: Evidence from an emerging market

A Zarefar, NA Azmi, WA Wan Ismail… - Cogent Economics & …, 2023 - Taylor & Francis
This study investigates whether the provision of non-audit services (NAS) is associated with
accounting quality and whether political connection moderates the relationship between the …

Corporate social responsibility, political connections, and barrier industry diversification: Evidence from China

Z Zhang, W Wang, S Wen - Heliyon, 2024 - cell.com
In this paper, using the data of private sector enterprises listed in China from 2009 to 2014,
we study the relationships between corporate social responsibility, political connections, and …