Abstract Research on International Standards on Auditing (ISAs) would greatly benefit from
a research framework that categorizes the research streams related to ISAs and suggests …

Mandatory audit firm rotation and audit quality | Emerald Insight Books and journals Case
studies Expert Briefings Open Access Publish with us Advanced search Mandatory audit firm …

We examine the impact of the global financial crisis (GFC) on auditor behaviour in Australia.
Using a sample of listed companies, we examine whether the GFC impacted the propensity …

The purpose of this review is to synthesise the existing research literature regarding audit
reporting and, in particular, the going concern decision. We consider the findings of research …

The high-profile collapses during the period 2000 to 2002 resulted in increased litigation
against auditors, higher insurance costs, increased media scrutiny, and increased regulatory …

The Global Financial Crisis reduced economic growth, impacted equity and credit markets,
and increased business risk. To the extent that this increased risk translates into greater …

An important change in auditors' reporting behaviour in the period after the high‐profile
corporate collapses in 2001 is that auditors were more likely to issue going‐concern (GC) …

The purpose of this paper is to examine whether institutional investors (i) anticipate a
distressed firm's receipt of a first‐time going‐concern modified audit opinion, and (ii) react to …

Matthias Sattler analysiert neben der theoretischen Fundierung in einer empirischen
Betrachtung kapitalmarktorientierter Unternehmen, ob die in Deutschland bestehenden …

The provision of non-audit services could impair auditor independence. Prior research
revealed a negative impact of advisory services on independence in appearance. With …