No. 29-1, September 2020

Index

• Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China
• Does CSR reporting indicate strong corporate governance?
• The effect of auditor type on audit quality in emerging markets: evidence from Egypt
• Insight into the process of responsibility judgment of an audit failure
• Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
• Short-sale refinancing and earnings response coefficient: evidence from China
• The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
• Auditing in times of social distancing: the effect of COVID-19 on auditing quality