Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is …

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of … statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from …

The main objective of this study was to analyze the pattern of accounting events that signals error in audited … institutional causality. Others were organisational accounting policies, tax contingencies, risk assumptions, items treated as … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …

-reported internal control deficiencies, higher IPO accounting and auditing expenses, lower post-IPO returns, and lower post-IPO earnings …

across firms and is greater in firms with higher audit committee commitment toward the IAF, lower audit committee accounting … expertise, and when the CFO lacks accounting expertise. These findings suggest that while there is no regulatory oversight …