This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

This study examines the association between auditor concentration and intra-industry competition in the client industry. It has been suggested that competition within the client industry may cause some firms to seek auditors that are not associated with their competitors, due to concerns of loss...

The study measures audit quality of Italian non-listed SMEs, moving from two elements: i) the Italian law distinguishes between administrative and financial audit; ii) while listed companies have to assign administrative audit to the Board of Statutory Auditors (BSA), and financial audit to...