... in the audit report, thereby strengthening transparency and protection for financial statement users. Earnings management Key audit matters Readability Governance External auditor patronage D82 G34 M42 Stakeholder trust in financial reports is essential to maintain business continuity...

... Licensed re-use rights only Equity theory Audit pricing Reference dependence Reference price Perceived price fairness M40 M41 M42 We also conduct a series of additional tests to support our main results. Our main findings remain consistent under an alternative reference pricing...

... and a panel OLS with a dummy and control variables) in four largest Eurozone countries together. Non-audit fees Audit quality Financial crisis Eurozone G01 M41 M42 Therefore, under a financial crisis, companies increase NAS and they also need internal re-organization and more financial...

... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 Theoretical studies in law and economics suggest that uncertainty associated with laws and regulations reduces...

... risk Lockdown Stringency index G34 I18 M42 As we examine the impact of the COVID-19 lockdown on audit fees and audit delay, the closest relevant literature to our research questions is the stream of studies examining the impact of the 2008 Global Financial Crisis (GFC) on audit fees...

.... 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, which gave companies the opportunity to cease trading or to find a way to continue...

... 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...