We investigate the relation between the degree of audit partner narcissism and income-increasing earnings management of client firms at both the individual and team levels of analysis in Japan. With the use of the size of audit partner signatures as a proxy for the degree of narcissism, we find...

Purpose – The purpose of this paper is to provide editorial insight into recent developments in financial accounting issues in the Pacific Rim area. The paper aims to focus on the impact of international financial reporting standards (IFRS) and provide a commentary, as well as context, for the...

Purpose: The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit rating agencies (CRAs) – Standard & Poor’s (S&P) and Moody’s. This question is relevant because...

Purpose: Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit...

Changes to the auditor's report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This study investigates the impact of audit reporting changes on audit quality and audit fees in the New...

Purpose – This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy...