Results 111 to 120 of about 1,955 (228)
Disclosing Conflict of Interest - Does Experience and Reputation Matter? [PDF]
Disclosure of conflict of interest is currently seen as an effective tool for reducing threats to auditor independence. Cain, Loewenstein, and Moore (2005) provide evidence for perverse effects of disclosing conflict of interest.
Schmidt, Carsten, Koch, Christopher
core
Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley +1 more source
Abacus, Volume 62, Issue 2, Page 392-421, June 2026.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client.
Djamil, Nasrullah, Huljannah, Miftha
core +2 more sources
Abacus, Volume 62, Issue 2, Page 601-646, June 2026.Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
Paediatric Acute Generalised and Localised Exanthematous Pustulosis: A Systematic Review
JEADV Clinical Practice, Volume 5, Issue 2, Page 678-681, June 2026.
Miranda K. Branyiczky +6 more
wiley +1 more source
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, Volume 66, Issue 2, Page 1369-1400, June 2026.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, Volume 66, Issue 2, Page 1432-1454, June 2026.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source