No. 25-1, March 2021
Index
- CEO compensation, corporate governance, and audit fees: Evidence from New Zealand
- Coordination challenges in implementing the three lines of defense model
- Core earnings management: How do audit firms interact with classification shifting and accruals management?
- Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees
- Editorial: Assurance beyond the annual report
- Examining PCAOB disciplinary orders on small audit firms: Evidence from 2005 to 2018
- External auditors' reliance on management's experts: The effects of an early‐stage conversation and past auditor–client relationship
- How do audit team industry and client‐specific experience impact audit effort and audit fees?
- How U.S. audit committees oversee internal control over financial reporting
- Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements
- Is a client's corporate social responsibility performance a source of audit complexity?
- Issue Information
- Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers
- The impact of assurance on compliance management systems on bank directors' decisions
- The quality of other assurance services supplied by accounting firms: Evidence from independent expert reports