No. 23-1, March 2019

Index

• Audit partner busyness and cost of equity capital
• Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark
• Corporate social responsibility risk and auditor–client retention
• Determinants of audit report lag: A meta‐analysis
• Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA
• Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market
• Issue Information
• Juggling between ex‐ante and ex‐post audit in Greece: A difficult transition to a new era
• REVIEWERS
• The effect of audit opinion signature on a jury's perception of negligence
• The influence of construal of self on internal auditors' judgments on whistle‐blowing: Evidence from China
• “Problem” directors and audit fees