This paper reports the results of a content analysis of 38 textbooks across the three areas of financial accounting, management accounting, and auditing as recommended by institutions in the UK and the Republic of Ireland. The overall picture to emerge is that IT and related topics are a...

We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...

We provide a systematic review of the academic literature on companies’ auditor selection process, i.e., the process through which companies select and hire their external auditor. Some process elements over which companies exercise discretion include the decision-makers and extent of their...

We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private companies reduced their use of attested financial...

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...