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

Regulators around the world are concerned about the potentially harmful effects of high
audit market concentration on audit pricing and quality. However, results in the overall …

The present paper argues that while the Spanish for Heritage Learners (SHL) profession
has given ample attention to sociolinguistic issues such as linguistic standards and …

Whether Big N auditors provide higher audit quality than non-Big N auditors remains a
debate. We add new evidence to this debate by utilizing the setting of Big N auditors' …

Based on a review of the academic literature, we define audit quality from the perspectives
of auditors and investors. We then discuss historical events that have impacted audit quality …

This paper examines whether the clients of a merged audit firm have shortened report lag,
increased audit fees, or reduced audit quality following the merger. These questions are …

Using a difference-in-differences approach, we examine the effect of industry-specific
knowledge transfer on audit performance after a merger of two Chinese audit firms with …

The debate concerning the recent regulation in the USA mandating accounting firms to
disclose engagement partners' identity is ongoing. We examine the impact of the Public …

Reporting on going-concern-related uncertainties remains one of the most challenging
issues faced by external auditors. Even though professional standards do not hold external …

Purpose This paper aims to examine how auditors respond through audit fees and audit
quality following disciplinary actions imposed by audit regulators in an emerging market …