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Audit reporting, Disclosure, Risks of material misstatement
accounting fraud, tax aggressiveness, effective tax rates, book-tax differences
Regulation, Sarbanes-Oxley Act, PCAOB
going concern, going-concern, auditor reporting
corporate governance, Big Five audits, agency costs, accounting fraud
Big 5, fraud, audit quality
Management Ownership, Audit Firm Size, Agency Theory
Self-regulation, Sarbanes-Oxley Act
PCAOB inspections; internal controls
Audit quality, Big Four, Institutional environment, Cross listing, China
Auditor independence, Auditor selection, Sarbanes-Oxley Act, Affiliations
auditor independence, auditor selection, sarbanes-oxley act, affiliations
tax audit, deterrent effect, tax aggressiveness, financial reporting quality
Management Forecasts, ERC
Audit quality, Audit firm oversight, PCAOB inspections, Chinese companies, Fraud
audit exemption, voluntary audit, private companies
Accounting estimates, Estimation risk, Bankruptcy, Going concern opinion, Auditor resignations
R&D; tax enforcement; China
auditors, executive selection, auditor turnover, executive turnover
Auditors, Executive Selection
Audit adjustments, Audit partner ownership, Review partners, Engagement partners
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conservatism, going concern audit opinions, book values, liquidation values
balance sheet conservatism, audit reporting, going concern
audit partners; auditing; literature review; research opportunities
PCAOB, internal controls
auditing; audit opinions; internal controls; regulation; PCAOB;SEC; SOX
auditing; earnings quality
Audit partners
accounting misstatements; auditors' tax services; PCAOB
accounting fraud, market valuation, earnings coefficient
auditor rotation
Audit liability, audit quality, LLP
selection model, Heckman, selection bias, endogeneity, treatment effect model
voluntary audits, mandatory audits, credit ratings
Audit Quality, Sarbanes-Oxley Act, PCAOB, Audit Markets, Auditor Opinions
Disclosure, Deception, Acquisitions, Management Forecasts
affiliations, audit quality, audit committees
Revolving door, Event study, Audit and reporting quality
Voluntary disclosure, Managerial perceptions, Product market competition, Industry concentration
Auditing, Hours, Effort, Earnings management
File name: ijau.pdf Size: 81K
