This paper surveys both the theoretical and the empirical archival literature on conservatism
when accounting information is used for debt contracting. The theoretical literature shows …

Bounded dependent variables are frequently encountered in settings of interest for
accounting researchers. The econometric modeling of these variables presents particular …

Embora desde DeAngelo (1981) a qualidade da auditoria seja um tema com muito espaço
na literatura contábil internacional, há poucas evidências sobre a qualidade da auditoria no …

Between 2000 and 2003 a series of disclosure and analyst regulations curbing abusive
financial reporting and analyst behavior were enacted to strengthen the information …

In this paper, we examine the associations between the cost of equity capital and two audit
committee (AC) characteristics:(1) average AC members' age and (2) average number of AC …

We examine the effect on auditor independence of auditors providing non-audit services in
the Norwegian audit market. We report the results of three tests of independence of mind …

Survey research studies make extensive use of rating scales to measure constructs of
interest. The bounded nature of such scales presents econometric estimation challenges …

Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit
services (NAS) respond to concerns that such payments are potentially detrimental to …

Purpose This study aims to examine the association between non-audit fees and audit
quality by using the context of gender-diverse audit committees. Further, the authors assess …

This paper investigates the extent to which governance affect firms' cost of equity capital in
Asian countries by employing a regression model on panel data of the 24 Asian countries …