...Lele Chen; Rachana Kalelkar; Qiao Xu Purpose This paper aims to investigate the influence of firm underperformance duration on audit fees. Grounded in the behavioral theory of the firm, underperformance duration indicates the length of time a firm’s performance falls below its industry-based...

.... Key audit matters (KAMs) ESG Audit fees Nonaudit fees Firm performance Economic Research Center (ERC) 2025–2027 Julian Virtue Professorship Endowment Tsao Family Foundation JSPS KAKENHI JP22K01808 Growing public concerns that audit reports have become standardized (i.e...

...Miranda Tanjung Purpose The study aims to construct a cross-firm corporate governance index to predict firm performance. The index consists of 15 governance elements from a large sample of the Indonesian firms covering the period from 2003 to 2013. Design/methodology/approach This study...

... also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear. Findings Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages...

...). The author then used content analysis to extract the study variables from the annual reports and multiple regression analysis to determine their relationship. Findings – The study found audit quality and firm performance as the main factors influencing the quality of corporate governance in Kenya...