Table of contents
A value to voice? An examination of auditor upward feedback
Christine Gimbar, Gabriel Saucedo, Nicole WrightIn this paper, the authors examine auditor upward feedback, which provides a unique opportunity for staff auditors to exercise their voice within an audit firm. Upward feedback…
Auditor tenure and non-GAAP earnings
Pureum Kim, Myungsoo SonThis study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of…
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
Eugenia Y. Lee, Wonsuk HaThis study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real…
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment
Li Jen He, Faradillah Amalia RivaiThis paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature…
Does audit quality affect auditors’ career development? Evidence from Chinese audit firms’ demise
Hanwen Chen, Yang Feng, Aiju Kou, Siyi LiuThis study aims to test the effect of individual audit quality on career advancement the audit labour market.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou