This study investigates the association between audit engagement partners’ narcissism (measured by the size of their signature) and audit reporting decisions and audit pricing in a private market setting. We analyzed 133,267 (78,994) firm-year observations from (financially distressed) Belgian...

Audit firms can shape and foster the desired behavior of their partners in accordance with the firm's strategy and objectives through compensation schemes. Understanding financial incentives is therefore of great importance, especially to ensure that auditors actually deliver high quality work....

The accuracy of audit reports is often viewed as a signal for audit quality. Prior research shows that in the context of going-concern reporting in audit markets dominated by public firms, some auditors are more accurate than others (e.g., Big N firms). This study is the first large-scale study...

We provide a systematic review of the academic literature on companies’ auditor selection process, i.e., the process through which companies select and hire their external auditor. Some process elements over which companies exercise discretion include the decision-makers and extent of their...

Despite the alleged importance of the auditor selection and appointment process in audit quality, few studies have investigated how audited companies select auditors. We conducted semi-structured interviews for six cases of audit firm rotations to investigate how the parties involved manage and...

The purpose of this paper is to provide generalizable evidence on the determinants influencing the voluntary disclosure of sales in the abbreviated financial statements of small private companies. We estimate our model separately for micro-entities and non-micro small companies. The existing...

Small companies are the backbone of the economy in many countries. In Europe, for example, small companies represent more than 90% of all companies. Despite the fact that these companies represent such an important portion of the economy, few studies have been examining voluntary disclosure...