... Engagement audit partner Joint tenure Governance Thailand M42 G34 Auditing is a core governance mechanism designed to mitigate agency conflicts between corporate insiders and outside investors by enhancing the credibility of financial reporting (Watts and Zimmerman, 1983 ; Francis, 2011...

... Licensed re-use rights only Accrual-based earnings management Audit delay Positive and negative earnings management Nonlinear relations C33 M41 M42 In this paper, we examine how audit time pressure affects accrual-based earnings management levels in the emerging markets of China...

... Licensed re-use rights only Professional skepticism Narcissism Auditor personality Iran M42 D91 The change in the standard-setting approach and tendency to apply principle-based accounting standards have resulted in more frequent usage of fair values, management judgments...

... Audit reports readability Fog index Emerging markets M41 M42 Readability, an indicator of financial reporting quality (Biddle et al., 2009), is compromised by verbosity and overly technical writing, resulting in reading difficulties due to length and content complexity...

... which show commitment to CSR disclosure. G17 G32 M41 M42 Auditing is an important procedure in corporate reporting to ensure the transparency and reliability of a firm’s financial statements. By constraining corporate reporting misconducts, auditors can discipline the information...

... far by Chinese regulators in re-establishing the audit market for CLC by showing that audit quality is negatively associated with earnings opacity and thereby improves reporting quality. Earnings opacity Corporate governance Board quality Audit quality IFRS adoption G34 M41 M42...

... be contacted at: mlizhiyk@yorku.ca 28 03 2018 27 05 2018 13 08 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Crash risk Distress risk Audit quality Audit quality contagion Client importance Systemic risk M42 G32 N22...

... Audit reports Financial misstatement risk Honorific appellations Sociolinguistics M41 M42 Z13 Linguistic codes that used in language are shaped by the socialization of individual consciousness and reflect social relationships (Schatzman and Strauss, 1955 ; Ervin-Tripp, 1969...