This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We surveyed New Zealand auditors to ascertain their...

This paper reports on the results of an empirical investigation of the factors that affect timely annual financial reporting practices by 95 non-financial, group companies listed on the Athens Stock Exchange. A descriptive analysis indicates that 92% of the companies reported early (relative to...

In this paper, we propose that investors of cross-listed firms use trading volume to revise their perception of firms’ value. We further propose that firms that cross list from low-disclosure regimes (usually from emerging economies) have higher trading volume sensitivity to returns than those...

This paper investigates the impact of timeliness and credit ratings on the information content of the earnings announcements of Greek listed firms from 2001 to 2008. Using the classical event study methodology and regression analysis, we find that firms tend to release good news on time and are...

Purpose: The purpose of this paper is to discuss the increasing potential demand for meta-analysis studies in auditing. The paper includes a review of a new technique and meta-regression analysis, and explains its advantages in comparison to meta-analysis techniques used in prior auditing...

Purpose: Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit...