... 01 12 2025 12 12 2025 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only abnormal IPO audit fees IPO audit quality investor protection political influence across jurisdictions real activities manipulation (RAM) M42 M49...

... skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor professional skepticism model are skeptical mindset-related judgments (risk assessment) and associated skeptical actions (testing). The Public...

... a learning mechanism (Badertscher et al., 2013 ; Bernard et al., 2020 ; Bustamante and Frésard, 2021). M41 M49 O3 Research and development (R&D) investment is a key determinant of a firm’s long-run productivity and competitiveness (Jones and Williams, 2000). However...

... accruals Auditor characteristics Turkey Borsa Istanbul M40 M41 M42 M49 Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor sector and domain experience...

... at: p.carey@deakin.edu.au © Emerald Group Publishing Limited 2016 SME Business advice External accountants Information asymmetry resource-dependence Relational competence M49 External accountants are consistently found to be the most frequent source of professional services in the SME...

... Ethics Corporate social responsibility Balanced scorecard Performance evaluation Moral intensity M49 BSC = balanced scorecard CSR= corporate social responsibility CSP= corporate social performance The results of our experiment provide support for a moderating effect of proximity...