We investigate the impact of remote auditing on audit quality and the good practices undertaken by auditors to improve audit quality in remote auditing. The outbreak of the COVID-19 pandemic in China provides an opportune testing ground for analyzing the impact of remote auditing on audit...

Trait self-control – the ability to regulate behavior, thoughts, and emotions, especially in pursuit of goals – is important in achieving success in a variety of situations. However, little is known about whether or how individual audit partners' traits and characteristics can influence...

We study events surrounding ChuoAoyama’s failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC’s Japanese affiliate and one of Japan’s “Big Four” audit firms. In May 2006, the Japanese Financial Services...