Kensington
High St
Sydney , NSW 2052
Australia
University of New South Wales (UNSW)
auditor gender, audit quality, auditor behaviour, audit opinion, going-concern, distressed firms
Female, corporate social responsibility performance,Chairperson, Chief Executive Officer, Chief Financial Officer, board of directors, audit committee.
audit partners, endogeneity, fixed effects, clustering, gender, experience, industry specialization, tenure, client importance, portfolio size
CSR performance, CEO–audit committee interlocks, CEO–board interlocks, social ties, financial performance
Going‐concern, audit opinion, abnormal non‐audit fees, audit quality, discretionary accruals, non‐audit fees, CLERP 9, auditor independence, regulatory changes
Auditor rotation, CLERP9
Chief Financial Officer, discretionary current and non-current accruals, short and long-term compensation, bonus, shares and options.
