... M42 M48 The Public Company Accounting Oversight Board (PCAOB) has mandated auditors to disclose critical audit matters (CAMs) beyond the binary pass/fail model after intensified debate about the information content of the auditor's report. Specifically, PCAOB's Auditing Standard (AS) 3101...

... 12 07 2024 05 02 2025 13 05 2025 20 05 2025 Acquiring firm Mergers and acquisitions (M&A) Accruals earnings management (AEM) Real earnings management (REM) Propensity score matching (PSM) Emerging economy G30 G34 M41 M48 Characterized...

... is more pronounced for firms with lower access to trade credit financing. Overall, the findings provide consistent support for our conjectures. Environmental regulation Carbon emission trading scheme Earnings smoothness Cost of capital M48 M41 G32 Businesses are much more volatile...

... an error is an observable measure of an ineffective audit process [1] . Eric T. Rapley can be contacted at: eric.rapley@colostate.edu Audit process ineffectiveness Audit quality Audit report Typographical error Workpaper preparation and review M42 M48 Research provides...

... Comply or explain M48 The nomination committee should have an important influence on board composition, and it is, therefore, significant for board effectiveness (Johnson et al., 2013 ; Vafeas, 1999). Yet, the nomination committee has received little attention compared...

... will cause those charged with governance to seek to manage earnings in order to protect their organisation's fund-raising capacity. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Earnings management Not for profit Charities M40 M41 M48...

... were met. Twenty out of twenty-eight EU countries decided to use this option (Audit Analytics, 2020). The audit client's audit committee must pre-approve the purchase request of permitted APTS. These regulations took effect on June 17, 2016. H2 L8 M42 M48 Since the occurrence...

... at: anna.alon@uia.no 08 12 2021 05 09 2022 15 12 2022 07 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit fees Regulation Sarbanes–Oxley act Bibliometric citation analysis M40 M41 M42 M48 H83...