. Broadly, our paper offers the first large-sample descriptive analysis of the role of Big N auditors in the accounting standard …

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both … and auditors with market knowledge, the level of information disclosure is higher, and the auditor's attitude is more …

, and policy makers alike. Our model predicts a negative relation between auditor supplied non-audit fees and auditor … reliable negative relation between non-audit fees and our proxy for auditor independence, which is consistent with our theory …

in a specific word-smithing strategy that is shown by prior research to help rationalize reaching more lenient audit … adverse implications for audit effectiveness, contrary to their regulatory intent …

opportunistically utilize discretion in accounting estimates to manipulate losses to reported profits (i.e., auditor lenience). Auditing … factor when evaluating the materiality of misstatements. We find that audit office lenience is positively associated with … reporting discretion and auditors can avoid publicized audit failures …

We identify endogenously formed same-race audit pairings based on the estimated race of audit partners and auditee … information asymmetry. We suggest that the inability of third parties to explicitly contract over audit outcomes to mitigate …

This paper investigates whether the differences in audit quality between Big 4 and non-Big 4 auditors can be attributed … to the client’s pre-audit financial reporting quality or to the differences in audit treatment via audit adjustments …. Hand-collected pre-audit and audited financial statement data of Croatian listed companies enables us to determine the pre-audit …

knowledge spillover, suggesting knowledge spillover is a potential channel for APTS to affect audit quality … likely affected by the TCJA have a significant increase in APTS fees and audit quality after the enactment of the TCJA. The …

Audit firms are essential in ensuring companies’ financial statements are reliable and accurate. The Independent … Regulatory Board for Auditors (IRBA) regulates the audit profession in South Africa. The IRBA sets auditing and ethical standards … and oversees the registration and monitoring of auditors and audit firms. According to a 2020 report by the IRBA, there …