The expansion of the auditor's reporting duties with the introduction of critical or key audit
matters (KAMs) has reignited interest in the determinants and consequences of the rules …

This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …

Purpose The purpose of this study is to provide a systematic review of research
development on auditing in the European Union over the past decade and suggest future …

Purpose This paper explores how technical constructions of audit practice are influenced by
mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional …

Our paper examines the effect of audit characteristics on financial reporting quality (FRQ)
and the role of audit quality (AQ) as a mediator. The study adopted 201 companies listed in …

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which
requires that appropriate audit quality be provided and auditors are factually independent …

We provide a comprehensive overview of accounting-related regulatory changes (financial
accounting, auditing, tax, other disclosures) in the 27 EU countries and the UK since the …

Purpose The authors examine the association between two important audit partner
characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports …

Purpose This study aims to examine the Taiwan setting, where audit partners' names are
presented in the audit report and where audit committee formation is voluntary in the initial …

Audit regulators remain divided on whether the costs of mandatory audit firm rotation
(MAFR) will be outweighed by the benefits of the regulation. Existing research provides …