... M42 M48 Akmalia Ariff is the corresponding author and can be contacted at: akmalia.ariff@umt.edu.my 16 10 2022 13 12 2022 12 01 2023 19 02 2023 © Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Mohd Taufik Mohd Suffian 2023 Akmalia Ariff...

..., that is the utilisation of the D-in-D design and the use of credit relevance metric as the dependent variable, made this study important and novel to push the frontier of existing knowledge. Mandatory IFRS adoption Credit relevance Quality of financial reporting Difference-in-differences M4 M42 M48...

...://creativecommons.org/licences/by/4.0/legalcode Abnormal return Auditor switching Company size L6 M42 There are debating arguments related to auditor switching that encourage further research in areas including factors contributing to auditor switching and its impacts. Several previous studies...

... affects the going concern audit opinion. Audit client tenure Audit lag Going concern audit opinion Opinion shopping M41 M42 A financial statement is one of the media for the management to communicate the financial information to the stakeholders to assess the company’s...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Intellectual capital disclosure Audit committee characteristic Company characteristic L2 M14 M42 Competitive business environment demands a company...