Issues

Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China

Huixiang Zeng; Li Yang; Jing Shi
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Does CSR reporting indicate strong corporate governance?

Siew H. Chan; Timothy S. Creel; Qian Song; Yuliya V. Yurova
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The effect of auditor type on audit quality in emerging markets: evidence from Egypt

Mohamed M. El-Dyasty; Ahmed A. Elamer
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Insight into the process of responsibility judgment of an audit failure

Siew H. Chan; Qian Song
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Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks

Rami Ibrahim A. Salem; Ernest Ezeani; Ali M. Gerged; Muhammad Usman; Rateb Mohammmad Alqatamin
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Short-sale refinancing and earnings response coefficient: evidence from China

Tingli Liu; Ying Jiang; Lizhong Hao
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The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

Shuling Chiang; Gary Kleinman; Picheng Lee
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Auditing in times of social distancing: the effect of COVID-19 on auditing quality

Khaldoon Albitar; Ali Meftah Gerged; Hassan Kikhia; Khaled Hussainey
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