This paper investigates the allegations against auditors’ of going-concern audit reporting failures. In light of …

This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are … associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published …

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by … business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that … research needs to be transferred to such accounting and auditing policymakers. We draw conceptually on the knowledge creation … propose a tentative strategy to address the barriers between accounting and auditing research knowledge and policymaking. We …

receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for … auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find …

This virtual issue traces the evolution of financial accounting and auditing experiments in the Journal of Accounting …