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Results: 1,901

Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client firm?
2023-04-01
Authors

María-del-Mar Camacho-Miñano; Nora Muñoz-Izquierdo; Morton Pincus; Patricia Wellmeyer

Topics
Audit Opinions - Europe Europe Key Audit Matters - Europe
“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors

Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl

Topics
Audit + Compliance Financial Restatements
Factors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors

Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer

Topics
Audit + Compliance Financial Restatements
The Audit Risk Assessment of European Small- and Mid-Size Enterprises
2023-03-01
Authors

Georgiana-Ioana Țîrcovnicu; Camelia-Daniela Hategan

Topics
Audit Fees - Europe Audit Opinions - Europe Auditor Changes - Europe Europe Financial Restatements - Europe
The Impact of Clawback Provisions on Executive Cash Compensation
2023-03-01
Authors

Hanni Liu; Harrison Liu; Jennifer Yin

Topics
Audit + Compliance Audit Fees
Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-02-25
Authors

Xu Li; Qian Xin

Topics
Audit + Compliance Audit Opinions Going Concerns
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors

Topics
Audit + Compliance Audit Opinions Auditor Changes Corporate + Legal Financial Restatements SEC Comment Letters
Do Accounting Firms Change Strategy through Office Managing Partner Appointments? Evidence from the U.S
2023-02-16
Authors

Michael J. Mowchan

Topics
Audit + Compliance Director & Officer Changes
The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay: Evidence from Auditor Local Offices
2023-02-11
Authors

Maretno Agus Harjoto; Indrarini Laksmana

Topics
Audit + Compliance Auditor Changes
Going-Concern Qualifications: A Reliable Predictor of Insolvency?
2023-02-01
Authors

Topics
Going Concerns