Issues

Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective

Jagadison K. Aier; Jian Cao; Kellie Carr; Joseph R. Rakestraw
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective

Sustainability and financial disclosure: role of ESG in key audit matters adoption

Maretno Agus Harjoto; Hu Dan Semba
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Sustainability and financial disclosure: role of ESG in key audit matters adoption

PCAOB inspection frequency and internal control opinion quality

Qianyi Wang; Wuchun Chi; Min Hua; Fang Gong
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for PCAOB inspection frequency and internal control opinion quality

How does the simultaneous persistence of greater cash holdings and interest-bearing debts impact auditor behavior? Evidence from China

Duo Wang; Jun Wang
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for How does the simultaneous persistence of greater cash holdings and interest-bearing debts impact auditor behavior? Evidence from China

Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes

Abhijit Barua; Silver Chung; Tian Tian
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Consequences of undisclosed control problems: evidence from audit fees, reporting lags and auditor changes

Implications of generative AI technology on auditing practice and research – a commentary

Daqun Zhang; Jie Zhou
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Implications of generative AI technology on auditing practice and research – a commentary

Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China

Luri Bao
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China

EU audit reform and audit quality: did European regulators hit the mark?

Yosra Mnif; Marwa Bouassida
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for EU audit reform and audit quality: did European regulators hit the mark?

Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control

Qing Hui; Xiaojie Wu
View articletitled, SCM.SharedControls.Infrastructure.TitleDisplayModel?.Text
Open the PDF for in another window
Add to Citation Manager for Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control