... 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...

... 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 Company Accounting Oversight Board (PCAOB) recognizes the importance of both professionally...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Common auditors R&D investment Knowledge sharing M41 M49 O3 Research and development (R&D) investment is a key determinant of a firm’s long-run productivity and competitiveness (Jones...

... Aggressiveness Reporting lag Discretionary accruals Auditor characteristics Turkey Borsa Istanbul M40 M41 M42 M49 Auditor[ 1 ] experience is an input of the audit process and at individual or office level. This attribute may affect audit quality (AQ) (Francis, 2011). Much research has...

... can be contacted 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 in public practice have long provided compliance and monitoring...

... Publishing Limited 2016 Ethics Corporate social responsibility Balanced scorecard Performance evaluation Moral intensity M49 Recognising that different CSR issues trigger varying levels of ethical reasoning is an important contribution to our understanding of the cognitive processes...