... Publishing Limited Licensed re-use rights only Audit fees Tax service fees Tax haven Audit risk H26 M42 This paper examines whether audit service fees systematically reflect two distinct dimensions of tax-related risk: tax complexity risk and tax fraud risk. Tax complexity arises...

... uncovers a previously overlooked determinant of going-concern reporting decisions and provides new empirical insights into the audit strategies of financially constrained firms. Innovation failure Going-concern opinion shopping Auditor switches G33 M41 M42 National Natural Science...

...) Industry-based information disclosure guidelines (IIDGs) Audit fee Audit risk assessment G18 M41 M42 The Statement on Auditing Standards 109 (SAS No. 109) issued by the Auditing Standards Board states that “the auditors must obtain a sufficient understanding of the entity and its...

...@hotmail.com 12 06 2025 26 09 2025 22 12 2025 02 03 2026 23 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Key audit matters Audit quality Emerging economies F62 M42 M48 With the introduction...

... 2026 Emerald Publishing Limited Licensed re-use rights only Firm performance Audit fees Audit risk Audit report lag Underperformance duration M42 In the USA, publicly listed companies are required to undergo annual financial audits by external auditors to ensure the accuracy...

... 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...

... 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...

... an empirical question whether CPE affects audit quality differently between Big 4 and non-Big 4 auditors. Continuing professional education Non-Big 4 auditors Audit quality Audit market segmentation M41 M42 M53 This study examines whether the average continuing professional education...

... rights only abnormal IPO audit fees IPO audit quality investor protection political influence across jurisdictions real activities manipulation (RAM) M42 M49 Saint Francis University Research Grant IDG 220116 While the foundational work by Venkataraman et al. (2008...

... 2025 © 2025 Emerald Publishing Limited 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...

... insiders. 26 07 2024 27 11 2024 08 05 2025 03 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Audit firm Confucianism Corporate fraud G38 M42 G38 M42 G38 M42 Guangdong Basic...

... Firm size ESG Audit fees Big four Auditors Non-audit fees M41 M42 Q56 The audit process serves as a critical pillar of financial reporting, ensuring the credibility, transparency and reliability of firms’ financial statements (Akther and Xu, 2021). High-quality audits reduce information...

... which rank-and-file stock options influence audit fees, offering new insight into how employee compensation incentives affect audit outcomes. Equity compensation Stock options Rank-and-file employees Audit risk Audit fees J33 M41 M42 This study makes several contributions...

... Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48 The Securities and Exchange Commission (SEC) issued the Financial Reporting Release 72 (FR-72) in 2003 and requires management to disclose critical accounting...

...@hongik.ac.kr 02 03 2024 31 07 2024 04 01 2025 22 03 2025 18 04 2025 21 04 2025 Multiple audit committee directorships Busy audit committee Busy directors Monitoring demand Financial reporting quality M41 M42 Policies following the passage...

... 2024 09 12 2024 31 01 2025 14 03 2025 19 03 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Auditor provided tax services Fee dependence Tax accrual quality Tax non-audit services H25 L84 M41 M42...

...-Pulliam, 2016). We raise a simple question: M41 M42 JEL M41 M42 M41 M42 First, listed firms are required to establish internal audit departments in Oman, and it is common for such firms to outsource their IAF activities to external providers (Baatwah et al., 2019...

... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Auditing Standard 18 Audit report lag Related party transactions Audit fees M41 M42 The U.S. Public Company Accounting Oversight Board (PCAOB) issued a new auditing standard (AS18...

... 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...

... 22 01 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Comment letters Lobbying Critical audit matters Audit report reform PCAOB audit standards D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48...