Our study examines the circumstances of non‐GAAP financial reporting by 492 US
companies that announced restatements from 1995 to 1999. We focus on income …

Focuses on a study which determined the reasons for voluntary compliance of companies in
Switzerland with the regulations of the International Accounting Standards Committee …

Purpose–The purpose of this study is to explore the voluntary use of internal audit by
Australian publicly listed companies and to identify factors that lead listed companies to …

A recent development of the big GAAP/little GAAP debate in the UK was the proposal to
raise the audit exemption thresholds for small companies to EC levels. This paper is based …

This study provides the first comprehensive literature review on interim reporting based on
112 papers published between 1961 and 2020. The review focuses on both the firm-specific …

We examine the choice of auditor by 380 incorporated societies in New Zealand.
Incorporated societies may choose whether to be audited, and are free to choose an auditor …

Driven by the ongoing discussion of corporate responsibility, growing numbers of
companies have been publishing what have become known as sustainability reports. These …

I analyze the effect of auditor choice on acquirers' values around merger announcements
and the factors affecting the interaction between auditor size and the market reaction to …

As shown in the international business literature, the ability of controlling owners to extract
private benefits is greater in countries with weaker legal institutions. In these countries …

Auditors' incentives to be conservative are likely to vary both cross-sectionally and over time
based on their legal liability exposure. We predict that Big Eight (Six/Five) auditors are likely …