Blockchain technology has evolved beyond its original uses as a methodology to record cryptocurrency transactions to support various business applications. Over the past few years, it has gained increased attention in the accounting profession. The current paper proposes a new conceptual...

Purpose The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline...

Purpose –The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified audit deficiencies. Design/methodology/approach –Using a hand-collected sample of PCAOB inspection...

Purpose – The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified audit deficiencies. Design/methodology/approach – Using a hand-collected sample of PCAOB inspection...

Purpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner. Design/methodology/approach – Using data from Public Accounting Report on top public accounting firms by...