... 2026 04 03 2026 26 03 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Preaudit data Audit adjustments Audit opinion Prediction Accounting misstatements M41 M42 Hrvatska Zaklada za Znanost IP-2020-02-9372...

... Emerald Publishing Limited Licensed re-use rights only Continuing professional education Non-Big 4 auditors Audit quality Audit market segmentation M41 M42 M53 This study examines whether the average continuing professional education (CPE) hours per Certified Public Accountant...

... 2025 Emerald Publishing Limited Licensed re-use rights only Key audit matters Firm-specific information Audit risk ERC M41 M42 M48 National Natural Science Foundation of China 72372028 National Natural Science Foundation of China 72272037 All the authors...

... influences audit pricing decisions. India Sustainability Firm size ESG Audit fees Big four Auditors Non-audit fees M41 M42 Q56 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only 30 09 2024 10 02 2025 01 05 2025 28 06...

... 26 11 2024 04 02 2025 02 05 2025 16 06 2025 03 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Equity compensation Stock options Rank-and-file employees Audit risk Audit fees J33 M41 M42...

... of CAM on managers’ disclosure decisions and helps to extend disclosure research on MD&A (Brown and Tucker, 2011 ; Brown and Knechel, 2016). Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48...

... 21 04 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Multiple audit committee directorships Busy audit committee Busy directors Monitoring demand Financial reporting quality M41 M42 RQ3. What factors determine...

...) , we begin with the following regression model: Auditor provided tax services Fee dependence Tax accrual quality Tax non-audit services H25 L84 M41 M42 The efficacy of corporate tax planning relies on idiosyncratic tax strategies. Companies often select their external audit...

... role switching Audit quality Economic bonding Knowledge spillover Outsourced internal audit M41 M42 JEL M41 M42 M41 M42 An auditor’s objectivity and competency are essential for high-quality audits (Abbott et al., 2016). DeAngelo (1981) considered...

.... M41 M42 The U.S. Public Company Accounting Oversight Board (PCAOB) issued a new auditing standard (AS18) for auditing related party transactions (RPTs), which became effective for audits of financial statements for fiscal years starting after December 15, 2014. The motivation for the AS18...

... SOX 404 Bid-ask spread COSO 2013 G12 G18 M40 M41 M42 An effective system of internal control over financial reporting (ICFR) is not only a legal requirement but a universally accepted prerequisite to the preparation and dissemination of reliable financial statements by a public...

.... Auditor–AC communication Audit quality Financial reporting quality Material misstatements Key audit matters AC performance reports G39 M41 M42 We empirically investigate the impact of auditor–audit committee (AC) communication on audit quality by developing a new auditor–AC...

... be contacted at: zengym@jnu.edu.cn 22 07 2024 17 11 2024 13 12 2024 23 12 2024 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Auditor compensation Audit office profitability Auditor turnover M41 Our study builds...

...-restating clients of the same audit office is lower. These clients pay lower audit fees, experience greater audit lag and have a higher likelihood of audit failure. The effects are additive; audit quality is lower in audit office-years where more clients issue a restatement. M41 M42 Office...

... independent and could provide lower-quality audit work in terms of audit opinions. Chairperson Hometown Islamic religiosity Financial reporting quality G34 M41 Z12 Z13 The large body of literature has explored the association between the religiosity level of company headquarters...

... 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 causes firms...

... can be contacted at: alvahsm@126.com 28 04 2023 16 10 2023 24 11 2023 21 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Financial restatement Contagion effects Audit opinion M41 M42 Financial...

... audit quality. Professional skepticism Cognitive dissonance Audit quality Professionally skeptical action (testing) Professionally skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor...

... asymmetry Governance and religion China M10 M41 Li Bin acknowledges the financial support from the National Social Science Foundation of China 22BGL090 H1. AM decreases with the development of the HSR network in parent-subsidiaries’ locations. It has been shown...

... 11 2022 10 04 2023 14 06 2023 14 07 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only International audit Auditor choice Cultural distance Target audit client Emerging markets F23 G15 M41 M42 P20 Z19...