... Publishing Limited Licensed re-use rights only Auditor busyness Earnings management Audit quality Stock price crash risk G12 G34 M42 In recent years, the phenomenon of frequent and dramatic stock price volatility in the capital market has triggered multi-dimensional concerns among...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Audit fees Audit risk Downsizing Layoffs Corporate government G34 J63 M14 M42 M51 Ministry of Education of Humanities and Social Science project of China 21YJA630107 While existing studies examine...

... governance, chairperson attributes, company characteristics, and audit firm characteristics. 01 12 2023 20 02 2024 12 04 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only G34 M41 Z12 Z13 Emrah Arioglu can be contacted...

... management G34 M41 M42 O30 Research and development (R&D) activities are essential for a firm’s growth; a long-term commitment is necessary for firms to reap the benefits of R&D (Xiang et al., 2020). However, the expensing of R&D investments in financial statements...

... function G32 G34 M4 M40 M42 The internal audit function (IAF) plays a vital and evolving monitoring role in a firm’s corporate governance structure (e.g. Trotman and Trotman, 2015). Gramling et al. (2004) suggested that the role of the IAF is particularly crucial because...

.... The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Audit quality Information asymmetry Restructuring proceeding Insolvency G34 M42 Recently, creditor-centric insolvency frameworks around the world have been reformed to partially...

... Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only UK Auditing Anti-corruption Corporate governance Independence Audit committees G34 M14 M41 M42 American University of Beirut 103796 The growing international legal agenda...

... Financial reporting quality Audit committee ownership G30 G34 This study investigates the association between audit committee ownership (consisting of both equity holdings and option holdings) and the cost of equity capital. We further examine whether the financial reporting quality, firm...

... prove a suitable aspirant CEO in the succession framework. Corporate governance CEO succession Audit fees G30 G34 J16 In this paper, we empirically investigate the effect of chief executive officer (CEO) succession with gender change from male to female (hereafter referred...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Earnings Management Gender diversity Director affiliation Director characteristics Female directors G34 G38 M41 Earnings management could be briefly defined as the manipulation...

... Family firms Family involvement Financial crisis UK listed firms G34 M41 M42 This paper investigates the effect of the financial crisis on audit fees in UK family firms. Specifically, it examines whether the demand/supply of assurance services in family firms changes during...

... 2018 15 05 2019 26 07 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Audit fees Auditor choice Non-audit services Financial distress Emerging economy M42 G34 The paper examines various factors affecting...

... Risk management committee G34 In recent years, the literature has witnessed a broad and intense interest on the subject of corporate governance, both from academics as well as practitioners (Mardjono, 2005 ; Vaughn and Ryan, 2006 ; Filatotchev et al., 2007 ; Claessens and Yurtoglu...