... that earnings management contributes to an increase in the information reported in KAMs. Earnings management Key audit matters Readability Governance External auditor patronage D82 G34 M42 Stakeholder trust in financial reports is essential to maintain business continuity. To provide...

... Licensed re-use rights only Equity theory Audit pricing Reference dependence Reference price Perceived price fairness M40 M41 M42 Specifically, understanding the link between reference pricing and pricing behavior in audit services is essential for several reasons. First, it helps...

... fees Audit quality Financial crisis Eurozone G01 M41 M42 It is well known that the global financial crisis (GFC) triggered concerns about financial reporting quality and the effectiveness of audit firms to fulfil their role of protecting the well-being of financial markets...

... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...

... processes as measured with audit fees and audit delay. Audit fees Audit delay Audit risk Lockdown Stringency index G34 I18 M42 As the coronavirus (COVID-19) pandemic continues to cause public health concerns, business practices across various industries and professions must adapt...

... quality decreased during the crisis and returned to normal in the post-crisis period. M41 M42 The recent financial crisis put pressure on whether companies around the world could continue in business. Some companies survived, while others did not. This was clear in the post-recession period...

... implications for investors, standards-setters and auditors interested in auditor oversight, audit quality and auditor choice. M42 Traditionally, audit firms are classified into two broad types based on size, big audit firms and non-big audit firms. A frequent debate exists between levels of audit...

... ; Walker, 2013). 31 08 2018 10 12 2018 15 01 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Emerging markets Investment efficiency Financial reporting quality Audit quality G31 M42 A fundamental question...