The globalization process and acceptance of a new paradigm for world development aimed
at attaining sustainable development require extending the concept of good governance …

We make a collective assessment of the consequences of 110 auditor reputation-damaging
events with media coverage (“negative events”) from 2007 to 2019 for the US Big Four. First …

Purpose This paper aims to examine the link between audit (or) type and restatements in
Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 …

Purpose In the post-Enron era around the world, the role of auditor is widely debated. There
is an increasing concern that an auditor's continuous involvement with clients could impair …

Purpose This study aims to review and synthesize the burgeoning field of auditing research
utilizing Chinese data. Over the past decades, there has been a remarkable rise in such …

The purpose of this study is to determine the essential indicators to improve insurtech
systems and select the most critical alternative to increase insurtech-based investments in …

We examine the reputational impact of an audit office issuing adverse internal control
opinions (adverse ICOs). While prior research has examined how clients that receive an …

This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

This chapter provides an overview of the theories of financial market regulation, with a focus
on corporate disclosures and financial reporting. In a market economy, financial markets …

Using a unique dataset of deceased certified public accountants (CPAs) in China, we
document that auditors who have experienced the death of a peer CPA from the same office …