No. 22-3, November 2018
Index
- Anticipation and reaction to going‐concern modified audit opinions by sophisticated investors
- Audit committees' involvement and the effects of quality in the internal audit function on corporate governance
- Auditor–client negotiations over disputed accounting issues: Evidence from one of the Norwegian Big 4 firms
- Do fine feathers make a fine bird? The influence of attractiveness on fraud‐risk judgments by internal auditors
- Editorial: Opportunities for innovative auditing research
- Entrance requirements to the audit profession within the EU and audit quality
- Factors associated with internal audit's involvement in environmental and social assurance and consulting
- Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit
- Issue Information
- Quality control system criticism raised by the Public Company Accounting Oversight Board in non‐US jurisdictions and earnings quality of non‐cross‐listed clients
- Shifting styles: Do auditor performance levels influence the review process?
- The auditor‐to‐client revolving door: A structured literature review
- The effect of audit partner gender on modified audit opinions
- The impact of auditor brand name on auditor remuneration in a large private client segment
- The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland
- The role of auditors in merger and acquisition completion time
- What drives voluntary audit adoption in small German companies?
- Why are auditors blamed when something goes wrong? Experimental evidence