Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the...

Auditors and clients are often required to resolve difficult, complex accounting issues in which they have different views. Despite its importance we have little knowledge of the effect of contextual factors on auditors' negotiation behaviors. This experimental study involving 63 experienced...

After the global 2018 financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these...

The financial crisis has brought to the forefront the need for companies to effectively manage their risks. One approach that has gained prominence is enterprise risk management (ERM), but little is known about the link between ERM and the financial reporting process. This link is important,...