885 results on '"M42"'
Search Results
2. Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa
3. Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis
4. The bright side of flight delay: How do flight delays affect auditing quality?
5. Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
6. The effect of restatements on office-level audit quality
7. The contribution of analytical procedures in supporting corporate governance: A field study in Algeria
8. Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary
9. External audits and official controls – what’s the difference in their usefulness and credibility?
10. The influence of XBRL technology on the quality of financial reporting: exploring mediating variables in the Indian context
11. Ownership structure and corporate tax avoidance: a structured literature review on archival research
12. It is a balancing act: understanding the key audit matters disclosure in the context of a developing country
13. The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
14. Digital transformation in Vietnam: the impacts on external auditors and their practices
15. Association between executives’ foreign background and audit fees
16. Impact of Internal Audit Effectiveness on Firm’s Financial Health
17. Investigating Tax Avoidance Applying Accounting Information from Financial Statements
18. The asset-backing risk of stablecoin trading: The case of Tether
19. Turbulent Periods, Earnings Management and the Role of Auditors.
20. External audit quality, auditor selection and hostile takeovers: evidence from half a century.
21. Do customers' financial restatements affect how auditors respond to their suppliers? Evidence from China.
22. Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning.
23. Implications of the COVID-19 pandemic on internal auditing: a field study
24. The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
25. Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran
26. Auditors' narcissism and their professional skepticism: evidence from Iran
27. Cognitive dissonance and auditor professional skepticism
28. Audit quality and debt restructuring: evidence from Italy
29. Decentralized Finance (DeFi) assurance: early evidence
30. Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
31. Market for corporate control and demand for auditing: evidence from international M&A laws
32. How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
33. Financial investment by non-financial firms: does it affect audit quality?
34. Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change
35. Two-tier board characteristics and expanded audit reporting: Evidence from China
36. Transporting Audit Quality Across Countries: Returnee CEOs and Audit Fees
37. Who should select the external auditor in emerging economies? Role of institutional ownership and family ownership
38. Audit opinion research: overview and research agenda
39. Mapping the landscape of internal auditing effectiveness study: a bibliometric approach
40. Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders' perspectives.
41. Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors
42. The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries
43. How export-oriented SMEs from emerging markets respond to the CSR-related code of conduct: a content analysis of auditing reports
44. Debt maturity structure, credit ratings and audit fees: new evidence
45. What affects auditor choice in emerging markets? New evidence on the role of cultural distance
46. Earnings string breaks, accounting litigation risk and audit fees
47. Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
48. Audit quality, firm performance and risk: evidence from Greece
49. Auditors’ response to earnings management after split-share structure reform in China
50. Book-tax conformity and the demand for auditor-provided tax services: European evidence
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