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Keywords: M42
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Journal Articles
Auditor management amid economic policy uncertainty: does corporate social responsibility matter?
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (2): 156–176.
Published: 14 April 2025
... policy uncertainty D8 M42 Q56 Last but not least, the study again accentuates the importance of CSR in evaluating the quality of audit outcomes. My results augment Du et al.’s (2020) finding that CSR firms tend to stay with Big 4 auditors because of their demand for high reporting...
Includes: Supplementary data
Journal Articles
Association between executives’ foreign background and audit fees
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2024) 23 (2): 186–204.
Published: 20 December 2023
... at: whsu@hdu.edu.cn 04 12 2022 12 05 2023 23 07 2023 18 10 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Foreign background Audit fee Audit risk Auditor effort Outward foreign direct investment G32 M12 M42...
Journal Articles
Audit quality, firm performance and risk: evidence from Greece
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (5): 636–662.
Published: 14 August 2023
... the trust of citizens and investors in financial institutions and other market participants. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit quality Performance Risk Greece M42 The quality of audit services and the/impact on firm...
Journal Articles
Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (4): 489–507.
Published: 07 July 2023
...)] and different types of audits (single, joint and dual audits) permitted by law. Thus, Egypt provides a rich context to investigate audit quality. M42 Big 4 Egyptian firms affiliated with foreign audit firms Egyptian firms affiliated with non-big foreign CPA firms ASA Local audit firms Joint...
Journal Articles
Busy boards and corporate earnings management: an international analysis
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2019) 18 (4): 533–556.
Published: 03 October 2019
... © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only M41 M42 G3 G34 The literature, however, is limited and inconclusive in its examination of the relation between multiple directorships and the practice of earnings management. Fama...
