A systematic literature review includes 69 archival studies on the impact of external auditors
on firms' financial restatements, based on principal agent theory. In more detail, we separate …

This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …

Prior research concludes that tax-expert auditors facilitate tax aggressiveness. However,
these studies examine auditors who also provide non-audit tax services to their clients …

Purpose This study examines whether the auditor's self-esteem and narcissism affect
sharing their knowledge with their colleagues and, if practical, increase or decrease …

As part of its goal to monitor and enhance the quality of information available to investors,
the SEC reviews companies' filings to ensure compliance with applicable financial reporting …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

With the continuous upgrading of Chinese industries, industry technology complexity has
increased dramatically, to which audited units and audit subjects have adaptive responses …

Purpose This study aims to explore the moderating role of institutional ownership in the
impact of auditor industry specialization and the cost of equity on earnings management in …

Using unique and detailed data on audit partners, this study examines how audit firms make
human resource allocation decisions. The empirical results show that clients with higher …

We examine the relationship between audit quality and office-level auditor turnover. Using
resumes of over 106,000 Big 4 auditors, we find that audit offices with higher turnover have a …