...Abongeh A. Tunyi; Saadia Irfan; Giulia Fantini Purpose This study examines whether and how operational leanness affects audit fees. We propose that lean operations, characterized by reduced inventories, streamlined workflows, and stronger control systems, lower both audit risk and transaction...

... components of GPR, which can significantly elevate a firm’s audit risk. Given this backdrop, we investigate the relationship between firm-level GPR and audit outcomes in the US. Design/methodology/approach Our data consists of 20,517 firm-year observations collected for the period 2000–2021. The data...

... of interest 30 08 2024 13 02 2025 13 06 2025 21 06 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only ISA 700 ISA 701 Tournament incentives Industry tournament CEO Audit risk Auditors’ professional judgment Materiality...

... 09 2023 10 06 2024 16 10 2024 31 10 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Auditor choice Audit pricing Audit risk CEO age CEO dominance The purpose of this study is to examine the impact of the age...

...). 08 05 2016 08 05 2016 Emerald Publishing Limited 2016 MD&A Financial reporting transparency Audit risk Financial ratios Journal of Accounting Literature 36 (2016) 1 27 Contents lists available at ScienceDirect Journal of Accounting Literature journal homepage...