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 …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

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 …

Corporate governance (CG) research has largely focused on internal governance
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …

Purpose The purpose of this study is twofold: first, to introduce two determinants of
environmental, social and governance (ESG) disclosure transparency, namely, audit quality …

Voluntary disclosures of sustainability information have recently received considerable
attention by investors, regulators, and public companies in improving reliability and integrity …

Using the staggered adoption of universal demand (UD) laws in the United States, we study
the effect of shareholder litigation risk on corporate disclosure. We find that disclosure …

This study investigates the degree of concordance between fifteen measures of audit quality
used in academia and two measures of audit process quality determined either by audit …