This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees nexus. We use dataset from 100 quoted and...

This study aims to examine the effects of board mechanisms (board size, board independence, board gender, board educational background, board tenure, foreign directors on board, board leadership-CEO duality, board sub-committees, frequency of board meetings and CEO power) on the sustainability...

Although there has been a burgeoning scholarly interest in the effects of COVID-19, the current stream of research remains scattered in different business and management fields and domains. Accordingly, integrative knowledge is needed to drive poignant and relevant examinations of the...

This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...