does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …

survey-based data. Using this longitudinal data, we test whether IAF competency is associated with financial reporting … financial reporting quality by enhancing oversight over external auditors and audit committees should also consider focusing on …

important monitor of financial reporting quality. We therefore study how turnover of the chief audit executive (CAE) influences … financial reporting quality and stakeholders' perceptions. Using data from Taiwan where companies are required to disclose when … financial reporting quality, and higher external audit fees. Combined, the results provide evidence of the important monitoring …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review …, and in particular those Main companies with stronger incentives for higher financial reporting quality. Overall, our study … indicates that financial reporting enforcement generates costs and benefits, but not always for the same companies …

provides mixed evidence on whether better auditors mitigate misstatement risk embedded in the financial reporting process. A … challenge in previous studies is the lack of a powerful measure of inherent, “pre-audit” reporting risk. We overcome this issue … auditors' ability to mitigate reporting risk through increased audit fees and that AMR captures innate reporting risk rather …