All Stories

  1. Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy
  2. No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
  3. Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence
  4. Auditors and Disclosure Quality: The Case of Major Customer Disclosures
  5. Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes
  6. Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
  7. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
  8. The Pricing of National and City‐Specific Reputations for Industry Expertise in the U.S. Audit Market