This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

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 …

This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded
audit reports. Like critical audit matters recently introduced in the US, and key audit matters …

Contemporaneous studies generally find a negative relationship between audit partner
busyness (APB), measured as the number of clients in an audit partner's portfolio, and audit …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

Purpose This study aims to collect new empirical evidence to determine how different forms
of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it …

Environmental pollution remains a serious sustainable development issue. Enterprises, as
important agents of sustainable development, are receiving increasing attention regarding …

Purpose Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016,
Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board …

This study examines the impact of audit quality, board of directors' characteristics, and the
adoption of International Financial Reporting Standards (IFRS) on the financial performance …