... purposes), 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 license. Disclosure quality Board quality Audit quality UK G39 M41 This paper examines the effect of board and audit...

...Hiroshi Shuto Purpose The Big 4 have positioned audit quality ( AQ ) as their top priority and manage their organizations based on their raison d’être, that is, their purpose, so-called purpose-driven management ( PDM ). This study aims to examine the relationship between AQ, which has gradually...

... © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Initial-year audits Auditor behavior Auditor conservatism Auditor effort Audit quality Bockus and Gigler (1998 , p . 191) found it puzzling that successor auditors accept risky...

...Md Mustafizur Rahaman; Md. Rezaul Karim; Raihan Sobhan Purpose The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging economy, Bangladesh. Design/methodology/approach...

...Amon Bagonza; Chen Yan; Frederik Rech Purpose This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions. Design/methodology/approach Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms...

...Mohamed Hegazy; Mohamed Samy El-Deeb; Hosny Ibrahim Hamdy; Yasser Tawfik Halim Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job...

...Karim Hegazy; Mohamed Hegazy After the most extraordinary accounting scandals in history such as the Enron and WorldCom collapses, the issuance of the Sarbanes-Oxley Act (SOX) in the USA created a new setting to study and assess the effect of auditor industry specialization on audit quality...

... on training and qualification is not a factor that enforces audit quality. Based on the findings, the authors also suggest some clarifications of existing standards to reduce ambiguity regarding the reporting of survival problems. Originality/value – The Swedish setting is a context in which most...