Although researches have extensively studied the relationship between audit quality and financial reporting, little has … been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information … role. Based in Taiwan’s unique setting, we documents the information role of audit by examining the market reaction to the …

-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 …

audit partner and the quality of earnings reported for privately-held companies. Rules in Finland require that the name …(s) of the audit engagement partner(s) appear in audit reports. This makes it possible to construct client portfolios in the … audit market of privately- and publicly-held Finnish companies for an individual audit partner, and to identify audits by …

suggest that only the IC Audit improves the accuracy of managers' ICFR disclosures while investor behavior tracks agency …

liability partnership firms are more likely to issue modified audit opinions than are auditors in limited liability CPA firms …