... 2026 14 03 2026 07 06 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only ERM quality Stock price crash risk Firm's heterogeneity Corporate reputation Accounting conservatism Audit quality G32 G34 L25 Universiti...

...Asif Saeed; Zahid Munir; Muhammad Wasif Zafar Purpose The purpose of this study is to examine whether companies with high audit quality (AQ) are expected to use trade credit (TC) as a financing source. Traditionally, vendors are most likely to extend TC to creditworthy customers. Design...

... as follows: Section 2 provides a review of literature and the hypothesis development; Section 3 describes the research design; and Sections 4 and 5 discuss the results and conclusions, respectively. Underpricing Audit quality Initial public offerings Emerging markets Auditing Brands Thailand...