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 …

The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …

This study examines the impact of financial statement comparability on ex ante crash risk.
Using the comparability measures of De Franco et al.(2011), we find that expected crash risk …

Purpose The purpose of this paper is twofold. First, the authors investigate a firm's decision
to provide a CSR report, and if so, whether to have the report assured and to seek higher …

We examine whether the presence of female directors and female audit committee members
affect audit quality in terms of audit effort and auditor choice by using observations from a …

This study investigates the degree of concordance between fifteen measures of audit quality
used in academia and two measures of audit process quality determined either by audit …

We identify connected auditors as those who attended the same university as the executives
of their clients. Using manually collected data from China, we find that connected auditors …

We examine whether the industry expertise of independent directors affects board
monitoring effectiveness. We find that the presence of independent directors with industry …