We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Purpose The purpose of this paper is to further the understanding of the determinants of
audit report lag, which is the number of days from a company's fiscal year-end to the date of …

Despite the burgeoning interest in environmental, social and governance (ESG) ratings,
current results regarding ESG rating‐performance relationship are inconclusive. Since what …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

We investigate the relationship between audit fees and subsequent financial statement
restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling …

We propose a new measure of accounting reporting complexity (ARC) based on the count of
accounting items (XBRL tags) disclosed in 10-K filings. The preparation and disclosure of …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

Enterprises have accelerated the pace of digital construction in the digital economy and post-
epidemic era. Prior literature demonstrates the positive effects of digital transformation on …