Table of contents
Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions
Reiner Quick, Florian SchmidtAs a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing…
Whistleblowing on accountingy-related misconduct: A synthesis of the literature
Gladys Lee, Xinning XiaoWhistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…
Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework
Tobias JohanssonThis article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research…
Studies on the impact of accounting information and assurance on commercial lending judgments
Arnold SchneiderThis paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in…
Is earnings management sensitive to discount rates?
Jesper Haga, Kim Ittonen, Per C. Tronnes, Leon WongWe argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we…
Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research
Alisa G. Brink, Jennifer C. Coats, Frederick W. RankinParticipative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature…
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
Elizabeth Johnson, Kenneth J. Reichelt, Jared S. SoileauWe investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an…
Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism
Carmen Olsen, Anna GoldDrawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and…
Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature
Max SchrederThis paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the…
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith