This article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

Over the past two decades, the corporate governance literature in accounting and auditing
has grown rapidly. To better understand this body of work, we discuss 12 recent literature …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

Purpose The purpose of this paper is to examine and analyze the factors that affect an
auditor's efficiency in completing the audit process proxied by audit report lag. The factors …

Past evidence generally suggests that the presence of female directors on corporate boards
tends to improve earnings quality due to these directors' superior monitoring abilities …

The effectiveness of the presence of financial expertise on the audit committee (AC) in
reducing earnings management has been the subject of many previous studies with mixed …

This paper investigates whether the characteristics of boards of directors and audit
committees and the formation of the latter are associated with firm performance. Agency …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

An important dimension of audit committee (AC) effectiveness that has gained the attention
of regulators and academics is the financial expertise of AC members (General Accounting …