The aim of this paper is to analyze the question of whether the sole focus of standard setters on developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

This research analyses the link between fundamental information, social media sentiment, and stock returns from 2010 to 2018. We are interested in whether social media sentiment provides additional information to already published fundamental information, such as financial information and...

Client- and auditor-related attributes are well-documented and often synthesized determinants of audit pricing. Particularly in recent years, the audit fee literature has undergone rapid growth in empirical archival research regarding the effect of external factors on audit pricing. We extend...

A major concern in business valuation is how to derive a beta value that adequately represents the assessment of long-term risk for a company. Against this background Morningstar (2013), Bloomberg and Thomson Reuters recommend adjusting betas estimated for company valuation purposes (using...

We examine whether or not auditors are taking into consideration clients’ climate change-related external risks. Using proxies based on the number of declared natural disasters and level of climate change awareness among society in client’s headquarters county, we find that significantly...