Financial statements are prepared to provide useful information in making business and economic decisions. This information is important for users, especially investors as they use the statements to assess financial condition and performance of the related companies. However, this information is...

Accounting scholars theorize that audit price is a function of a client's audit and business risk. Existing research finds that the functional expertise of Chief Executive Officers (CEOs) in finance improves financial reporting quality (Matsunaga, Wang, and Yeung 2013), increases profitability,...

Prior research emphasizes the centrality of audit offices in understanding auditing practices, and documents significant inter-office variation in audit outcomes based on industry expertise and office size. Our study examines how two city-specific labor characteristics also affect audit offices...

Objective – This study aims to explain the companies' financial condition and growth which is affecting going concern audit opinion of the companies listed in the Jakarta Islamic Index (JII). Financial condition is examined through the information changes in working capital to total assets,...

This paper was aiming to address an in time research question: why Chinese public listed companies showed differences in terms of the number of auditors they used to audit internal control over financial reporting and financial statement under new regulations on security exchange. Integrating...

Through a cross sectional and time series analysis the paper provides a comparative investigation of audited versus non-audited performance indicators in term of incremental information content to assess future share price of European listed companies. Net Operating Profit expressed by EBIT and...

Prior auditing research has found that negotiation plays an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counterparties can...

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms with private equity? The answer is potentially important for evaluating regulatory regime design efficiency and for understanding audit demand and production economics. For U.S....

We use incremental and joint implementation of multiple SOX-based control effectiveness disclosure and audit mandates to assess relative performance of alternatives for small U.S. public companies. Using data from several low and high effort management disclosure and audit regimes implemented...

Accurate and timely financial reporting and disclosure is the cornerstone of market efficiency, capital formation, and economic growth. Fraudulent activities undermine public confidence and often lead to increased regulation. Fraudulent activities negatively impact organizations and their...