Australia
Deakin University
Human capital, accounting personnel, audit risk, audit fee, audit adjustment
Corporate general counsel, Discretionary accruals, Opaque financial reports, Stock price crash risk
asset redeployability; earnings management, asset sales, business risk, auditor responses
Aggregate Investor Sentiment; Stock Return Synchronicity; Time-Series Variation; Cross-Sectional Difference
Financial Reporting, Integrated Reporting, Firm Value, Australia, Liquidity, Information Processing Costs
Accounting Fraud, Financial Statement Comparability, Reputation Repair
Value Relevance of Earnings, Non-Audit Fees, Firm’s Financial Health, Auditor Independence
Financial Reporting, Integrated Reporting, Firm Value, Liquidity, Obfuscation, Earnings Management
Non-audit services, Auditor independence, Fraud, Severity, Regulation
Audit fees, audit failure, continuing engagements, auditor reputation, clean opinions
