Purpose In Southeast Asia, auditors play a crucial role in the quality of financial reports. With
the introduction of a new format of auditors' report that requires disclosure of key audit …

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 …

Unlike previous studies in which a single index was used to measure audit quality, this study
establishes a new comprehensive index to measure audit quality via Discretionary Accrual …

Employing a unique data set for the period 2000–2010, this paper examines the impact of
formal enforcement actions targeting the core of the banks' financial safety and soundness in …

Audit failure imposes a severe loss on investors and damages market participants'
confidence in financial reporting quality. This study investigates the impacts of individual …

Using a sample of Portuguese audit firms and their client companies, this study examines
the association between gender composition of the partnership structure of audit firms and …

Günümüzde finansal tablolara ilişkin güvenilir bilgiye olan gereksinim giderek artmaktadır.
Bu bilgilerin doğruluğu ve güvenilirliği ise bağımsız denetim aracılığı ile …

Penelitian ini bertujuan untuk memberikan bukti empiris tentang fee audit memoderasi
pengaruh kualitas audit terhadap manajemen laba dan biaya modal ekuitas. Objek …

Increasing women's participation in the auditor profession has been changed gender
structure in the employee market in Indonesia. The growth of female auditors presents …

The complexity of financial reporting highlights the need for professional skepticism among
auditors. This study examined the relationship between auditors' professional skepticism …