Decentralized finance (DeFi) has emerged to offer traditional financial services such as
lending, borrowing, and trading without intermediaries (eg, banks). DeFi transactions are …

We examine whether audit disclosures regarding changes in foreign component auditor use
are informative about the persistence of foreign earnings. Lead auditors engage foreign …

This study examines the informativeness of material weakness (MW) disclosures from 2003
to 2021. Prior research suggests MWs provide investors new information about firm value as …