This paper examines the organizational resilience of audit firms during the outbreak of the COVID-19 pandemic. The unexpected restrictions to travelling and on-site working imposed unanticipated barriers for auditors in Hong Kong. Management research suggests that companies with more...

This paper examines whether former auditors on the audit committee constrain earnings management in the banking industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks should possess a higher level of financial expertise...

We argue that managers' choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat...

PurposeThis paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers.Design/methodology/approachWe empirically examine a sample of large banks that...

Purpose: This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach: The study empirically examines a sample of...

We examine the association of Big 4 audit partners' public-client specialization with client companies' audit quality. Using a sample of NASDAQ OMX companies in Finland, we identify the audit partner assigned to each public-client engagement. We expect that partners with greater public-client...

Auditors need to establish a substantial doubt threshold in order to determine the type of audit report to issue, but substantial doubt is not defined in the auditing standards. Auditors are regularly criticized for having high thresholds, which results in too few going concern reports. We apply...

We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat...