Based on the arguments that in some cases bullying could be examined as a form of organizational politics, this study aims to identify if different bullying dimensions are perceived as effective political tactics for influencing major organizational decisions and in turn serving the self...

Starting in October 2013, auditors of premium-listed firms in the UK are mandated to prepare an expanded audit report that provides details on audit procedures, main risks of material misstatement (RMMs), and materiality thresholds. We hypothesize that the expanded audit disclosures decrease...

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries...

In this paper, we analyze whether the voluntary purchase of audit reviews lowers firms' cost of debt. An audit review is a tool through which boards assess interim financial reports' quality on a timely basis throughout the year. The voluntary purchase of an audit review is therefore likely to...