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

This paper investigates the overall impact of and the information made available by the
recent audit partner disclosure requirement in the US After a contentious comment period …

Purpose This study aims to examine the relationship between the educational background
of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality …

This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of
audit services differs between female and male audit partners. We find that the improvement …

In recent years, we have seen an increasing interest in the country‐level differences in audit
environments as they might have a pervasive impact on how financial statement audits are …

This study investigates how interactions between signing auditors with different levels of
experience affect audit outcomes. Using the unique data from China, we find that a higher …

In this paper, we assess the existing archival research on audit partners and provide
recommendations for future research. Our empirical analyses suggest that the audit partner …

The research study aims is to explore the factors of Audit Quality (AQ) by allowing input from
internal and external auditors, finance managers, accountants and Chief Financial Officers …

In this study, we examine the relationship between employee effort within the firm and
earnings management, using data on working hours and discretionary accruals. With higher …

Purpose This study aims to examine the association between Iranian auditors' narcissism
and the auditors' professional skepticism. Design/methodology/approach The authors' …