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Internal audit quality and accounting information comparability: Evidence from China. [PDF]
PLoS OneLiu G, Wang J, Sun Y, Guo J, Zhao Y.
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Product differentiation in auditing, audit pricing and audit firm mergers
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The impact of management compliance attention and board faultlines strength on ESG performance: Evidence from Chinese listed companies. [PDF]
PLoS OneJiang Y, Han F.
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Predicting financial distress in TSX-listed firms using machine learning algorithms. [PDF]
Front Artif IntellLokanan ME, Ramzan S.
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Can digital transformation enhance labor productivity in enterprises: An analysis from the perspective of business process reengineering. [PDF]
PLoS OneZhou Y, Lyu J, Li L.
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Reviewing the 95 sociotechnical barriers to the decarbonization of buildings. [PDF]
Nat CommunHeinz E, Sovacool BK, Kwan T, Petit V.
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Audit Mandates, Audit Firms, and Auditors
SSRN Electronic Journal, 2023Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit markets, the market for audits of firms' financial accounting.
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