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Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and …) financial accounting, (2) management accounting, (3) auditing, and (4) corporate governance is conducted. Findings: Most of the … accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/value: Meta-analyses on …
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This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and the … auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of … audit committee. We provide a useful contribution to the recent empirical sustainable corporate governance literature for …
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regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency …The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation …) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these …
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