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 …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Auditing in times of social distancing: the effect of COVID-19 on auditing quality | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

The literature demonstrates the growing interest of digitalization in organizations. The
purpose of this paper is to study the influence of digitalization on audit's business and to …

Globalisasi dunia bisnis telah menembus batas-batas wilayah negara. Seiring dengan
perkembangan bisnis, masalah dan praktik kejahatan yang berkaitan dengan dunia bisnis …

Purpose The purpose of this paper is to explore the audit-related causes of financial
scandals and advice on how emerging technologies can provide solutions thereto …

This paper presents the initial evidence regarding the relationship between audit quality,
debt financing, and earnings management in Jordan. The study used the cross-sectional …

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 …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …