Purpose This paper aims to discuss the academic literature on the impact of audit committee
effectiveness on different outcomes (accounting, auditing, governance and economics) in …

The impact of COVID-19 lockdown on audit fees and audit delay: international evidence |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose This study aims mainly to test the effect of audit committee independence and
expertise attributes on corporate social responsibility (CSR) reporting, assurance and global …

This research evaluates the effects of audit delays for industrial firms listed on the
Indonesian stock exchange on leverage, firms size, public accounting size, and audit …

The purpose of this paper was to examine the effect of regulatory changes regarding
financial reporting deadlines introduced because of COVID-19 pandemic on relationship …

With the spread of the COVID-19 pandemic, the accounting and auditing profession has
been exposed to additional risks, challenges, and serious threats that affect audit quality; …

Purpose This paper aims to empirically analyse specific characteristics of an audit
committee that could be associated with the likelihood of corporate fraud/scandal/sanctions …

Purpose The purpose of this study is to examine the nexus between corporate
characteristics and timeliness of financial reporting in Saudi Arabia. Specifically, this study …

A going-concern report (GCr) in the audit opinion adds value and ensures that the firm's
sustainability is secured. This study sheds light on this relationship of listed infrastructure …

Research question: This study investigates and analyzes the influence of earnings
management on audit report lag. It also intends to develop a thorough understanding …