[HTML][HTML] A review of archival auditing research
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 …
Researchers use many proxies for audit quality, with little guidance on choosing among …
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching
A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …
Determinants of GRI-based sustainability reporting: evidence from an emerging economy
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …
[HTML][HTML] How audit effort affects audit quality: An audit process and audit output perspective
T **ao, C Geng, C Yuan - China Journal of Accounting Research, 2020 - Elsevier
Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the
relationship between audit effort and audit quality from the perspective of audit process and …
relationship between audit effort and audit quality from the perspective of audit process and …
Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan
N Orazalin - Corporate Governance: The International Journal of …, 2019 - emerald.com
Purpose This paper aims to explore the extent and nature of corporate social responsibility
(CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of …
(CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of …
Understanding the relation between financial reporting quality and audit quality
SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …
understand the determinants of quality, and researchers in both areas have identified a wide …
Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure
DS Dhaliwal, S Radhakrishnan… - The accounting …, 2012 - publications.aaahq.org
We examine the relationship between disclosure of nonfinancial information and analyst
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …
A framework for understanding and researching audit quality
JR Francis - Auditing: A journal of practice & theory, 2011 - publications.aaahq.org
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 …
level audit quality. The framework is intended to sharpen our thinking about conducting audit …
Do individual auditors affect audit quality? Evidence from archival data
We examine whether and how individual auditors affect audit outcomes using a large set of
archival Chinese data. We analyze approximately 800 individual auditors and find that they …
archival Chinese data. We analyze approximately 800 individual auditors and find that they …