Purpose This study reviews and discusses the accounting literature that analyzes the role of
auditors and enforcers in the context of fraud. Design/methodology/approach This literature …

This study uses difference-in-differences (DiD) analyses to examine the consequences of
adopting the US critical audit matter (CAM) disclosure requirement for preparers and users …

We adopt a structured literature review methodology to review the literature on the impact of
informal institutions on accounting outcomes. We address three key questions: How is …

We contribute to the literature on audit quality by examining whether sharing the same
network auditor among group affiliated firms is related to lower or higher audit quality in …

Regulators are concerned about the quality of group audits because of poor inspection
results, recent enforcement actions against component auditors, and the significance of …

We investigate the effect of the 2019 Coronavirus pandemic (COVID-19) on audit fees and
filing delays following the pandemic's onset. Employing location-specific stay-at-home (S …

ABSTRACT In early 2017, the Public Company Accounting Oversight Board (PCAOB)
mandated the disclosure of audit participants, including the lead audit partner and other …

We propose that firm complexity is best measured with accounting disclosures. Accounting
is the “language of business,” and accounting disclosures of most business activities are …

The offshoring of external audit work to so-called low-cost countries is prevalent among the
Big 4 professional services firms. Despite this, our understanding of how this form of …

We hypothesize and find that financial reporting quality at the foreign subsidiaries of US
multinational companies (MNCs) is higher when the MNC's principal auditor engages a …