Conservatism in debt contracting: theory and empirical evidence

F Penalva, A Wagenhofer - Accounting and Business Research, 2019 - Taylor & Francis
This paper surveys both the theoretical and the empirical archival literature on conservatism
when accounting information is used for debt contracting. The theoretical literature shows …

[PDF][PDF] The impact of auditor-provided non-audit services on audit quality: A review of the archival literature

R Quick, D Sánchez Toledano… - … Ownership & Control, 2023 - virtusinterpress.org
The paper gives an overview of the results of a structured literature review. It covers archival
studies on the relationship between non-audit services (NAS) fees and factual as well as …

What exactly do we mean by audit quality?

JR Francis - Accounting in Europe, 2024 - Taylor & Francis
Nothing is arguably more important in auditing practice, regulation, and research than the
concept of audit quality. Yet, despite its centrality to the understanding of auditing, defining it …

Exploring the deep neural network model's potential to estimate abnormal audit fees

SU Choi, KC Lee, HJ Na - Management Decision, 2022 - emerald.com
Purpose The paper aims to estimate abnormal audit fees more precisely than the traditional
audit fee model by applying an artificial intelligence (AI) method. Design/methodology …

Do social ties between two signatory auditors affect audit quality and firm value?

X Chen, JJ Chen, JZ Xiao - Accounting and Business Research, 2025 - Taylor & Francis
We explore the effects of social ties (including alumni relations, regional connections and
employment affiliation) between the two signatory auditors (engagement and review …

Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality, and Meetings

G Livne, M Tsipouridou, A Wood - The Accounting Review, 2024 - publications.aaahq.org
We provide evidence on effort coordination and information sharing between audit
committees and external auditors. We use four effort measures: the risk areas reported by …

The beneficial effect of shareholder participation in general meetings: Evidence in the context of audit quality

A Bazrafshan, A Banaiy, V Bazrafshan - Revista Brasileira de Gestão …, 2021 - SciELO Brasil
Purpose: This paper aims to investigate how shareholder participation in general meetings
(SPGM) affects audit quality. Design/methodology/approach: We measure SPGM as the …

Abnormal audit fees and accounting quality: further evidence from audit hours

WJ Lee, SU Choi - Applied Economics, 2023 - Taylor & Francis
This study examines whether auditors compromise accounting quality by charging
abnormally high audit fees. In particular, by drawing on the audit pricing theory, we …

[PDF][PDF] Jean Jinghan Chen< j. chen-2268@ kent. ac. uk

JZ Xiao - kar.kent.ac.uk
We explore the effects of social ties (including alumni relations, regional connections and
employment affiliation) between the two signatory auditors (engagement and review …

[HTML][HTML] O efeito benéfico da participação dos acionistas nas assembleias gerais: evidência no contexto da qualidade da auditoria

A Bazrafshan, A Banaiy, V Bazrafshan - Revista Brasileira de Gestão …, 2021 - SciELO Brasil
Purpose: This paper aims to investigate how shareholder participation in general meetings
(SPGM) affects audit quality. Design/methodology/approach: We measure SPGM as the …