earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

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

-based risk assessments by focusing on two phases of the financial statement audit process: the assessment of two attributes of … audit evidence (‘strength' and ‘direction') and the aggregation of evidence. Based on an experiment in which 48 experienced …

Motivated by evidence from the empirical accounting and finance literatures suggesting that short sellers target firms … with suspect financial reporting, we investigate whether short interest provides a signal of the degree of audit risk. We … find a positive association between audit fees and short interest (total shares sold short scaled by total shares …

Important audit judgments concerning client selection, audit program planning and risk assessment all may be impacted … by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors … important audit choices in that such choices may impact both audit effectiveness and efficiency …

constrain income-increasing accruals, consistent with the notion that hiring Big4 audit firms leads to higher quality accruals …