This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage...

Purpose: This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach: This is a synthesis paper...

This study examines whether the decision to voluntarily (i.e. without a statutory obligation) employ two audit firms to conduct a joint audit is related to audit quality. We use separate samples and empirical designs for public and privately held companies in Sweden, where a sufficient number of...

This study examines whether the decision to voluntarily (i.e., without a statutory obligation) employ two audit firms to conduct a joint audit is related to audit quality. We use separate samples and empirical designs for public and privately held companies in Sweden, where a sufficient number...