...Stefan Slavov; Yan Luo Purpose Auditors play a crucial role in a company’s initial public offering ( IPO ). This study aims to examine whether IPO audit quality, as reflected in regulatory scrutiny of IPO registration statements, differs between Big 4 and Second-Tier auditors in small and mid...

...Jaehee Jo; Meeok Cho; Yewon Kim Purpose The purpose of this study is to examine whether the average continuing professional education ( CPE ) hours per Certified Public Accountant ( CPA ) in accounting firms’ audit departments affects audit quality. This paper aims to identify which segments...

...Thi Hanh Dung Truong; Thanh Thuy Ngoc Tran; Tran Trong Tai Vu Purpose This paper aims to investigate the moderating role of audit quality in the relationship between disclosure of environmental, social and governance performance ( ESG disclosure) on cost of debt and test the aforementioned...

... the penalties associated with missing deadlines. The purpose of this study is to examine the association between deadline-imposed time pressure and audit quality. Design/methodology/approach The authors measure deadline-imposed time pressure as the proximity of the auditor’s report date to the required...

... audit committees are traditionally viewed as having primary responsibility over audit fee negotiations. Financial reporting quality Audit quality Audit pricing Chief financial officer Researchers and practitioners provide a wealth of evidence that the prominence of the chief financial...

...Yosra Mnif; Marwa Bouassida Purpose The purpose of this study is to assess the empirical effects of the compliance with the key provisions of the 2014 EU audit reform on the statutory audit quality based on a sample of listed European firms. Design/methodology/approach The sample consists...

...Luri Bao Purpose In the context of China, this paper aims to examine the spillover effects of national audits on the external audit quality of non-state-owned listed companies through shared auditor linkages. Design/methodology/approach Using firm-year data from A-share listed companies...

... information disclosure improves audit quality, as reflected in reduced earnings management. Corporate audit demand can play an intermediary role in this relationship. Practical implications This study not only enriches the research in the fields of risk information disclosure and auditing but also...

... rotation) on audit quality and timeliness in the pre- and postrotation periods. Design/methodology/approach In China, government regulations mandate audit partner rotation every five years for all listed companies and audit firm rotation every five years for certain designated companies. Moreover...

...Xiaojuan Yang; Mafei Tian Purpose This study aims to examine how ESG rating uncertainty affects audit quality and explains its mechanisms and boundary conditions. Design/methodology/approach To explore the relationship between ESG rating uncertainty and audit quality in the Chinese market...

.... Originality/value To the best of the authors’ knowledge, this study is the first to empirically demonstrate the effects of IFRS convergence on forward-looking disclosures and the evidence of the moderating role of audit quality. This study provides evidence of the discouragement effect, suggesting that Big 4...

...Saeed Rabea Baatwah; Effiezal Aswadi Abdul Wahab Purpose This study aims to investigate the effects of the alternating roles of audit firms on audit quality. Specifically, the paper examines whether appointing a previous external (internal) audit firm as an incumbent internal (external) audit firm...

... achieving effective outcomes. Design/methodology/approach The authors use audit report lags (also referred to as audit delay) as a proxy for audit timeliness and efficiency, controlling for audit quality and audit fees (audit input). The authors use a propensity-score matching (PSM) approach...

...Jiawei Wang; Yonghai Wang Purpose This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality. Design/methodology/approach The authors use textual analysis to develop a new auditor–AC communication metric based...

... finds that videoconferencing has a negative impact on audit quality, suggesting that it is not an effective communication medium between AC and auditors. The results are robust to alternative research designs (e.g. entropy-balanced sample, propensity score matching analysis and change analysis...

...Siwen Fu; Jeong Bon Kim Purpose Using an international sample of firms affiliated with a business group, this paper aims to investigate the audit quality of common auditors, i.e. auditors shared by multiple firms affiliated with the same business group. Design/methodology/approach This paper...

... to memory, this leads to deeper learning resulting in improved understanding, comprehension and recall. Internal control over financial reporting Auditing SOX Business process modeling PCAOB Audit quality Flowcharts, narratives and controls continue to be the “foundational building blocks...

...Sangil Kim; Minjung Kang; Ho-Young Lee; Vivek Mande Purpose This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality. Design/methodology/approach Using a data set...

.... Ammar Zahid can be contacted at: amrzahid@gmail.com 07 10 2023 07 01 2024 26 04 2024 20 05 2024 02 07 2024 26 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Audit quality CEO’s personal traits Digital...

...Ruba Taleb Alma’aitah; Krayyem Al-Hajaya; Nedal Sawan; Abdulaziz Alzeban Purpose This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology...