No. 26-2, April 2022

Index

• Auditor, client and investor consequences of the enhanced auditor's report
• Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world
• Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms
• Issue Information
• Nudging auditors' unconscious to improve performance on an accounting estimate task
• PCAOB international inspections: Updates and extensions
• Professional skepticism through audit praxis: An Aristotelian perspective
• The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets
• The effects of financial statement disaggregation on audit pricing
• The effects of self‐esteem and perspective‐taking on group auditor's review actions
• The gender‐diverse audit committee and audit report lag: Evidence from China
• The impact of audit committee expertise on external auditors' disclosures of key audit matters
• The triggers and consequences of audit team stress: Qualitative evidence from engagement teams
• Using more effective instructional verbs to elevate auditors' professional scepticism