The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

We present a comprehensive review of the 130 international archival auditing and
assurance research articles that were published in eight leading accounting and auditing …

This study examines the relationship between audit opinions and earnings management, as
measured by discretionary accruals, for listed firms on the Athens Stock Exchange (ASE) …

Purpose–The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and
audit‐related variables; and firm‐specific variables on auditors' propensity to issue modified …

We examine the adoption of the IAASB expanded audit report standards in Hong Kong and
Mainland China in December 2016 and 2017, respectively. These jurisdictions combined …

This study investigates whether and how the information values of reported earnings and
their components changed around the Asian financial crisis of 1997–1998. Regression …

The evaluation of going-concern uncertainties and the issuance of going-concern modified
audit opinions (GCOs) continue to be of significant interest to the public and the accounting …

Purpose The purpose of this study is to explore the economic impact of financial
restatements by major customers on the audit opinion of their suppliers, showing that non …

Corporate accounting failures and regulatory proceedings that led to the enactment of the
Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether …

En este artículo aportamos evidencia empírica de predicción del fallo financiero en
empresas no financieras. Hemos desarrollado diversos modelos para la evaluación del …