No. 25-2, July 2021
Index
- Audit firm transparency disclosures and audit quality
- Codetermination on the audit committee: An analysis of potential effects on audit quality
- Does the Form 20‐F reconciliation help ensure the financial reporting quality of cross‐listed IFRS firms? A comparison with cross‐listed non‐IFRS firms
- Erratum
- Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa
- Importance of country factors for global differences in audit pricing: New empirical evidence
- Independent oversight of the auditing profession: A review of the literature
- Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality
- Information environment and stock price synchronicity: Evidence from auditor characteristics
- Issue Information
- Legal liability, audit manpower allocation and audit quality: Evidence from Japan
- Management earnings forecasts disaggregation and audit fees: International evidence
- Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations
- Reviewers
- Special issue: Papers from AALNEC
- The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap
- The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study
- The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis
- Voluntary sustainability assurance, capital constraint and cost of debt: International evidence