This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Using a sample of listed firms in China during the period of 2007–2015, this paper
investigates how financial distress influences the choice of earnings management methods …

Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …

This study analyzes whether and how environmental, social, and governance (ESG)
performance affects corporate tax avoidance by employing the data of China's A-share listed …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

Abstract Manuscript Type Empirical Research Question/Issue This paper examines the
influence of corporate governance on risk disclosure practices in the UK and I taly and also …