Australia
Deakin University
Corporate general counsel, Discretionary accruals, Opaque financial reports, Stock price crash risk
Human capital, accounting personnel, audit risk, audit fee, audit adjustment
Aggregate Investor Sentiment; Stock Return Synchronicity; Time-Series Variation; Cross-Sectional Difference
asset redeployability; earnings management, asset sales, business risk, auditor responses
Financial Reporting, Integrated Reporting, Firm Value, Australia, Liquidity, Information Processing Costs
Audit fees, audit failure, continuing engagements, auditor reputation, clean opinions