... Analysis and Reporting Tool (SETSMART) online platform, a database regulated by SET. A total of 663 observations are eliminated due to missing or incomplete fee data. Audit fees CFO Engagement audit partner Joint tenure Governance Thailand M42 G34 As shown in the regression model...

... investors. According to signaling theory, firms with shorter audit delays are more likely to be better performers who have less motivation to manage earnings upwards. Accrual-based earnings management Audit delay Positive and negative earnings management Nonlinear relations C33 M41 M42...

... Licensed re-use rights only Professional skepticism Narcissism Auditor personality Iran M42 D91 According to the above preface, this study aims to examine the association between Iranian auditors' narcissism and their professional skepticism. The American Psychiatric Association...

... 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...

... Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit quality Beat earnings targets Big 4 China CSR Earnings management G17 G32 M41 M42 The growing use of accruals offers a better corporate financial outlook since accrual accounting timely recognizes all...

... quality IFRS adoption G34 M41 M42 Over the past 30 years, Chinese capital markets have experienced unparalleled rates of growth and are now among the largest in the world. Chinese equities are among the most advanced asset class with the stock markets benefiting from various major reforms...

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

...-use rights only Audit reports Financial misstatement risk Honorific appellations Sociolinguistics M41 M42 Z13 The prior literature suggests that unequal social status between auditors and executives of client companies leads to lower auditor independence and consequently lower...