This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are … associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published …

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by … business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that … research needs to be transferred to such accounting and auditing policymakers. We draw conceptually on the knowledge creation … propose a tentative strategy to address the barriers between accounting and auditing research knowledge and policymaking. We …

receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for … auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find …

This virtual issue traces the evolution of financial accounting and auditing experiments in the Journal of Accounting …

adopted the technology. For instance, accounting and auditing functions are paper-based in most of the organizations. The … paper-based accounting and auditing function require high human effort, time, and energy and cost because it involves … repetitive clerical tasks and it is also highly impossible to get high accuracy. The accounting and auditing function is one of …

Offshoring of accounting processes has become a common business practice, pursued by firms to reduce costs and focus on … agenda on internal controls for offshored accounting processes. It further develops a linkage between internal controls of … offshored accounting processes and auditing of the organization. This paper has implications for academicians as well as …

companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more … conservative accruals. However cross-sectional analysis across market segments reveals that audit fees increase primarily in the …

This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in … market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on … news following public audit oversight. Corroborating these findings, we find an increase in volume responses to 10-K …