...), 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...

... more time and more audit tests to investigate a greater number of balances (Owusu and Amoah Bekoe, 2019 ; Widmann et al., 2021). Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 While the closing date of a client’s financial year...

... Key audit matters Content characteristics Audit quality M41 M42 The International Standards on Auditing-ISA 701 mandates a significant change in the structure and content of audit reports. Auditors now need to disclose key audit matters (KAMs) in the audit report. The transparency...

.... Aziz Xavier Beiruth can be contacted at: aziz@fucape.br 08 10 2021 25 05 2022 12 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only COVID-19 Earnings management Economic crises Brazil United States M41 M42 M48...

... 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...