non-Big 4 auditors. To our knowledge, this is the first study of its kind to provide direct evidence on the role of …

knowledge, this is the first study of its kind to provide direct evidence on the role of government quality in firms' choice of …

This study examines how and why the board of statutory auditors, an important accounting institution, has continued to … real change in its essence. This long-lived accounting institution has continued to operate, with no material change in its …, and major changes in Italian politics and economy. This accounting institution has also faced a series of potentially …

reducing pre-audit errors, then the role of the audit in error reduction will decline. Using the Amiram, Bozanic, and Rouen … (2015) Financial Statement Divergence score as a measure of financial statement error, we examine the role of the audit in … audit continues to be associated with reduced financial statement error and that the size of the effect is economically …

The main objectives of recent audit market regulations are to (1) increase audit quality, (2) decrease audit market … concentration, and (3) foster competition between audit firms. However, the empirical evidence on whether such regulations fulfill … these goals is limited. We construct a unique database of the regulations in effect in the audit markets of 29 countries to …

knowledge, this is the first study of its kind to provide direct evidence on the role of government quality in firms' choice of …

transition risks among multiple categories of emission measures as auditor business risks. After controlling for audit fee …