Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry....

Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low...

[Abstract]: Purpsoe: The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country’s institutional structure. Design/methodology/approach: Geographic proximity, cultural affinity and...

Purpose: This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management...

Purpose: The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also...