...), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Executive narcissism Auditor-client geographic proximity Audit fees Upper echelon theory Emerging economy M41 M42 G34...

... Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...

... determinants of JSE-listed companies during the COVID-19 pandemic? Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 Subsequent to the seminal work of Simunic (1980) , there has been an increased interest in studying and understanding audit fees...

... Audit quality M41 M42 On the usefulness of the KAMs reporting, research is emerging on developed economies such as Australia, the United Kingdom and the United States with mixed evidence on the information value and usefulness of KAMs reporting (Gutierrez et al., 2018 ; Lennox...

... Publishing Limited Licensed re-use rights only Aziz Xavier Beiruth can be contacted at: aziz@fucape.br 08 10 2021 25 05 2022 12 01 2023 M41 M42 M48 M49 The main purpose of this research is to evaluate the earnings management practices during the COVID-19 pandemic...

... and equity book values in the post-IAS/IFRS convergence/revised period. East Africa Accounting information Value relevance Converged/Revised IFRS IFRS/IAS Ohlson model G14 G15 G30 M41 M42 In our second hypothesis, we examine the relation between share prices and equity book...

... G38 M41 M42 The provision of non-audit services by auditors to their audit clients has long been viewed as a threat to auditor independence, and, consequently, received greater attention by professional bodies and regulators in the USA, UK, Australia and other countries. Furthermore...