This study explores determinants of voluntary administration (VA) and deed of company arrangement (DOCA) durations using unconditional quantile regression (UQR). There is heterogeneity in the strength of determinants across the VA and DOCA distributions. Determinants related to complexity and...

This study uses the Elaboration Likelihood Model as a theoretical framework to examine auditors' sensitivity to the integrity of an evidence source, the consistency of more than one piece of evidence and the interaction between these two factors. Two independent scenarios were examined. The...