This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...

This study examines the impact of improvements in institutional oversight specifically for compliance with International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations from a treatment sample of three European countries that...

Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high‐audit quality. In addition,...