The impact of Covid-19 has had a far reaching effect on higher education institutions.
However, few studies report on the relative perceptions of students about face-to-face (F2F) …

This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …

Purpose The new audit regulation for disclosure of key audit matters (KAMs) in financial
reporting has been introduced in both developed and developing countries. This study …

Purpose This study aims to address an acknowledged gap in the literature for the analysis of
experienced practitioner views on the effects and implications of mandatory audit firm …

Purpose Human capital is considered by many to be a firm's most important asset. However,
because no international human capital reporting framework exists, firms can decide to …

Tobin's Q is an established measure of firm performance, based on investor confidence.
However, the association between Tobin's Q and credit ratings is not well-established in the …

Purpose Audit hour reporting is rare internationally. Thus, to what extent shareholders have
the power to influence audit effort/hour demand is a question left unanswered. This study …

Purpose Because no international accounting policy exists to mandate human capital (HC)
information must be reported on financial reports, the association between workforce HC …

We examine whether firms with higher relative efficiency (operational performance) require
additional audit effort (hours) to signal audit quality to demonstrate that their financial …

In this paper, we examine the relationship between audit effort measured as audit hours and
a firm's weighted average cost of capital (WACC). Using a sample of Korean listed firms, we …