... disclosure Audit efficiency Audit quality Audit fees D21 G14 G18 M42 In recent years, corporate social responsibility (CSR), a piece of specific nonfinancial information released by firms, has increasingly become a critical performance criterion for stakeholders to evaluate firms. Capital...

... value Hedge portfolio returns G14 M42 First, the existing studies document that external auditors’ assurance services affect the credibility of disclosed financial statements (Becker et al., 1998 ; Blackwell et al., 1998) and lower the costs of debt and equity (Francis...

...-use rights only Big 4 Audit quality Chinese audit market Indigenous Chinese audit firms Second-tier international networks G14 M41 M42 China’s audit market developed rapidly after the economic reforms were initiated by Deng Xiaoping in 1978. Decentralization of various state...

... Emerald Publishing Limited Licensed re-use rights only Corruption Sell-side analysts Analyst coverage Analysts following Anti-bribery policies Multi-country G12 G14 M4 G230 G240 M490 D73 This study contributes to the growing literature on the impact of corruption. Judge...

... Limited 2015 Audit quality Arthur Andersen Auditor collapse Big-Five auditors G12 G14 G33 M41 M42 Our study compares Andersen’s audit quality to the other Big-Five auditors five years before its indictment. Before its collapse, Andersen had been involved in a series of problems...