Purpose – Previous research shows that symmetrical dialogue between companies and their investors through e-mail does not match the quality of the asymmetrically provided information on investor relations websites. This paper seeks to further examine the quality of symmetrical dialogue and...

Purpose – Previous research shows that symmetrical dialogue between companies and their investors through e‐mail does not match the quality of the asymmetrically provided information on investor relations websites. This paper seeks to further examine the quality of symmetrical dialogue and...

Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus immaterial fraud, management versus employee fraud,...