... 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...

... activities manipulation (RAM) M42 M49 Saint Francis University Research Grant IDG 220116 While the foundational work by Venkataraman et al. (2008) established that total audit fees and audit quality are positively correlated in high-litigation environments, the implication...

... 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...

... insiders. © 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 and Applied Basic Research Foundation 2024A1515012633 Weiping Li...

... 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...

... 10 2024 03 01 2025 06 02 2025 © Emerald Publishing 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...

... standards D72 M42 M48 JEL Code D72 M42 M48 D72 M42 M48 Accounting standard setting involves a complex public consultation process in which stakeholders lobby for their positions (Sutton, 1984 ; Georgiou, 2004 , 2010). The Public Company Accounting Oversight Board (PCAOB...

... 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...

..., enhancing the understanding of the communication dynamics between the AC and auditors. This study also contributes to the literature on the role of ACs in emerging markets by highlighting the information processing role of the AC. M40 M42 The remainder of the paper is organized as follows. Section...

...@umz.ac.ir 30 04 2024 04 08 2024 29 09 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Ego depletion Independent auditors Over-confidence Professional skepticism Quality of judgment and decision-making D91 G41 M42...

... transferred through internal audit firms enhances the salience of common auditors' beneficial effects. Audit quality Business group Common auditor International accounting F23 G15 G38 M42 N20 A business group as an organizational structure typically consists of an ultimate owner...

... of environmental governance, facilitating the alignment between public and corporate governance. Audit digitalization (AD) Green innovation (GP) Government auditing R&D investment Textual analysis M4 M42 On the other hand, audit digitalization facilitates incentive alignment between...