. We find that in industries with more complex accounting, clients of M&A expert auditors are less likely to experience M …&A-related misstatements. In industries with less complex accounting, M&A experts pass audit fee savings to their clients during acquisition …, but only in industries with complex accounting. Overall, our results suggest that firms with an acquisitive strategy that …

Prior studies suggest that financial accounting audits improve earnings quality and exert positive effects on a firm … behavior. Overall, our results suggest that there are unintended consequences associated with financial accounting audits in …

in, storage and archiving of the accounting documents, including those on electronic support …

This paper aims to present comparison of conceptual frameworks issued by the Malaysian Accounting Standards Board (MASB …) (fully converge to the standards issued by the International Accounting Standards Board) and the Accounting and Auditing … Organization for Islamic Financial Institutions (AAOIFI). The research is motivated by the introduction of accounting standards by …

institutional theory in accounting and auditing fields, especially in government sector audits. …

accounting environment, lack of executive capacity, the unsatisfactory performance of the Public accounts committee (PAC) and …, bestirring the PAC to be alive to its responsibilities and improving the accounting environment …

“internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental …

This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing …