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 …

The global economy is increasingly dependent on knowledge workers to meet the needs of
public and private organizations. While there is no single definition of knowledge work …

The perceived impact of the KAM reforms on audit reports, audit quality and auditor work
practices: stakeholders’ perspectives | Emerald Insight Books and journals Case studies Expert …

How will digitalization change the future of work in professional service firms (PSFs)? And
how can they adapt to new technology and avoid potential disruption? Building on an …

The paper gives an overview of the results of a structured literature review. It covers archival
studies on the relationship between non-audit services (NAS) fees and factual as well as …

Regulators have expressed concerns that an emphasis on non-audit services (NAS) could
distract from the audit function, even for clients with minimal NAS purchases. Motivated by …

We examine the relationship between auditors' sustainability focus and their clients'
sustainability reporting. Sustainability reporting is of increasing social and regulatory interest …

Big Four accounting firms increasingly focus on non-audit services. Failures in these
services may impair the accounting firm's reputation as an auditor. They may negatively …

Regulatory economics suggests that one benefit of public enforcement is the deterrence of
improper conduct. Using a difference-in-differences (DiD) design, we investigate whether a …

This paper examines the impact of independent audit quality on corporate cash holdings in
China's stock markets. The findings reveal a negative relationship between independent …