Although researches have extensively studied the relationship between audit quality and financial reporting, little has … been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information … role. Based in Taiwan’s unique setting, we documents the information role of audit by examining the market reaction to the …

This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a … joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of … Austria and Germany. At present, manners of improving audit quality and auditing decisions are being intensively discussed in …