...Jing Zhao; Saidatunur Fauzi Saidin; Asna Abdullah Atqa Purpose This study examines the impact of key audit quality dimensions on the cost of debt financing and investigates whether negative media tone moderates this relationship. It aims to reveal whether negative media tone functions...

...Mohammad Hendijani Zadeh Purpose The purpose of this study is to examine whether audit quality influences auditees' liquidity policy. Design/methodology/approach The author uses ordinary least squares (OLS) estimators, and we focus on a panel of US publicly traded companies (36,118 company...

...Abiot Tessema Purpose The purpose of this paper is to investigate the impact of audit quality on information asymmetry for a sample of leading listed local banks in the Gulf Cooperation Council (GCC). In addition, the paper examines whether a firm's political connections moderate the association...

...R.P. Sitanggang; Yusuf Karbhari; Bolaji Tunde Matemilola; M. Ariff Purpose The purpose of this paper is to investigate whether audit quality is associated with real earnings management in the UK. Design/methodology/approach The authors apply the panel fixed effects method that controls...

...Loan Quynh Thi Nguyen; Duong Thuy Le; Hiep Ngoc Luu; Anh Huu Nguyen; Thinh Gia Hoang Purpose The purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices. Design/methodology/approach Data are gathered from a number of sources including...