We investigate the determinants of key audit matters (KAMs) in the auditor's report. In
particular, we examine the impact of overlapped audit committee (AC) directors on the …

Banking is one of the highly regulated industries, where a single set of global standards is
likely to play a significant role in eliminating double reporting and reducing information …

We investigate whether climate policy uncertainty affects analysts' earnings forecasts. Using
51,986 analyst forecasting data from China's energy sector for 2009–2021, we find that …

In this study, we examine the association between interim financing and firm performance in
an emerging economy. Prior research shows that firms utilize trade credit to boost their …

This study aims to investigate the impact of adopting International Financial Reporting
Standards (IFRS) on the readability of corporate annual reports of Saudi companies. Data …

Companies registered on the Indonesia Stock Exchange (IDX) must present financial reports
in accordance with accounting standards and be audited by an independent auditor in a …

The effective operation of small, medium, and large enterprises is essential for society and
the state budget. The efficiency of companies from an accounting and financial reporting …

Objective: To verify the relationship between the adoption of IFRS 15 and the forecast of
financial analysts for companies listed on the Brazilian stock exchange in the period from …

This thesis comprises three studies which have an overarching aim of enhancing our
understanding of the influence of individual signing auditors on capital markets. Study One …

Reporting Standards (IFRS) since 2017 on the ability of financial analysts to forecast
earnings accurately in Saudi Arabia during the period 2014–2019. Specifically, the research …