Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a … temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

Purpose-This study investigates the association between IFRS effort due to higher levels of material adjustments and …-specialist auditors. Design/Methodology/Approach- We measure IFRS effort by using differences between local GAAP and IFRS. More … specifically, we measure the differences in the balances of accounts that are prepared under IFRS as opposed to the previously used …

country's accounting standards. The adoption of International Financial Reporting Standards (IFRS) aims, in broad terms, to … setting in which financial reporting occurs. Studies of the impact of IFRS have used a range of proxies to capture these … setting for financial reporting, specifically the auditing of financial statements and the enforcement of compliance with each …