... derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. A14 D81 M42 SGH Warsaw School of Economics...

... implications for companies, auditors, investors and regulators. Originality/value This research pioneers the link between cash dividends and KAMs, enriching both the accounting and finance literature with novel perspectives. G35 M41 M42 Corresponding author Md. Rezaul Karim reza.ais...

... Corporate governance G30 G34 M4 M42 After removing observations with missing values for our control variables, our final sample comprises 7,319 firm-year observations for 1,080 firms for the period 2004–2018. Finally, we mitigate the influence of outliers by winsorizing all continuous...

...-use rights only Corporate digital transformation Audit opinions Corporate internal control Social responsibility disclosure level G30 G38 M42 O14 Corporate digital transformation (CDT) has triggered a major change in how audit practices are conducted, affecting the way...

... personality Human-centric services Accounting Sui generis institution M42 K30 This study asks whether the arguments raised in the debate on artificial intelligence (AI) legal personality (also legal personhood) apply to human-centric services. Given auditors’ core function of applying...

... markets M42 M41 G32 G34 G38 A large body of research examines whether the factors enhancing audit quality affect IS. Findings show that enhanced quality of audits is associated with lower discretionary accruals (Chen et al., 2008), lower earnings manipulation (Chi et al...

..., namely the suspension of auditor business activity on the audit fees, and audit quality provided by the suspended audit firms in the post suspension period. Enforcement Disciplinary action Audit fees Audit quality Audit oversight M41 M42 In recent years, the auditing profession...

...Rina Datt; Pranil Prasad; Connie Vitale; Krishan Prasad Assurance Audit and assurance services firm Carbon emissions disclosures Specialist provider M42 The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely...

... Auditor-client negotiation M42 Auditor-client relationship (ACR) studies are well-established in auditing research (for example, the latest work by Dodgson et al., 2020 ; Acito et al., 2018). Moreover, the dynamics of ACR have garnered academic (DeFond and Zhang, 2014...

... M42 Following various audit scandals in the Western hemisphere, it was widely questioned whether auditors’ misclassifying failing companies meant that companies filing bankruptcy receive unmodified audit opinions (Geiger et al., 2005 ; Fargher and Jiang, 2008). Previous research...