Female lead auditors, audit fees, and audit quality

T Jérôme, C Poretti, A Schatt - The British Accounting Review, 2024 - Elsevier
We investigate whether female lead auditors are associated with higher audit fees and audit
quality. We expect female lead auditors to have a significant influence on these audit …

The Influence of Socially Responsible Practices on Corporate Hedging

B Agcayazi, G Lonare, AM Tuncez - The British Accounting Review, 2024 - Elsevier
This study examines the nexus between firm hedging strategies and corporate social
responsibility (CSR). Utilizing textual analysis of 10-K filings to measure corporate hedging …

[HTML][HTML] Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil

RF Malaquias, DM Borges Junior… - Journal of Risk and …, 2024 - mdpi.com
Investment funds manage a portfolio composed of financial instruments; therefore, their
accounting reports should undergo a careful process of preparation and auditing. The main …

The effect of hedge fund activism on audit quality: evidence from China

M Lu, Y He, X Xu, P Zhou - Applied Economics Letters, 2024 - Taylor & Francis
This article empirically analyzes the impact of hedge fund activism on audit quality in
emerging markets represented by China. It is found that hedge fund holding can significantly …