...Tina Vuko; Slavko Šodan; Zeljana Aljinovic Barac Purpose This study aims to identify predictive patterns of material accounting misstatements using detailed audit adjustments and preaudit financial statement data to improve early detection of reporting risks among listed companies. Design...

...Songsheng Chen; Michel Magnan; Zhili Tian; Li Yao Purpose This paper aims to investigate the effect of prior years’ audit adjustments, a proxy for auditors’ private information regarding the persistence of their clients’ audit risk, on audit pricing in the current year. Design/methodology...