No. 26-4, October 2022

Index

• A taxing audit—On the association between auditor workload compression and tax avoidance
• Auditor's responses to changes in risk
• Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts
• Do auditors account for firm‐level political risk?
• Does human resource investment in internal controls and information technology improve audit efficiency?
• Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality
• Issue Information
• Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany
• Media coverage of corporate social irresponsibility and audit fees: International evidence
• The role of audit styles in financial statement comparability: South African evidence