This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...

There is an ongoing debate among regulators and researchers about concerns that the provision of non-audit services (NAS) to audit clients may impair audit quality by reduced independence. In this context, there can be different perspectives on audit quality. Given recent regulatory changes in...

As companies' environment is becoming increasingly volatile, scanning systems gain in importance. We propose a hybrid process model for such systems' information gathering and interpretation tasks that combines quantitative information derived from regression analyses and qualitative knowledge...