Auditors identify, assess, and respond to risks of material misstatement in the financial statements of the clients they audit. This study examines whether textual features of key audit matters (KAMs) disclosed in the audit reports of Hong Kong publicly-listed firms are reflected in the pricing...

This paper examines whether the clients of a merged audit firm have shortened report lag, increased audit fees, or reduced audit quality following the merger. These questions are important for a balanced investigation of a firm merger because regulators focus more on the downside of a merger...

Research on internal auditor selection has had limited exposure in the auditing literature. Recently Seol & Sarkis introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for the process of internal auditor selection. The purpose of this paper is to extend and validate...