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This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality.

The authors use textual analysis to develop a new auditor–AC communication metric based on public AC performance reports for the period 2013–2021 in China. The authors also use both high-dimensional fixed effects linear regression and logistic regression to examine the effect of auditor–AC communication on audit quality.

By correlating this new auditor–AC communication metric with established proxies for audit quality, as outlined by DeFond and Zhang (2014), the authors find that firms with more auditor–AC communication have higher financial reporting quality, a lower probability of material misstatements and more informative audit reports. Overall, auditor–AC communication contributes to the improvement of audit quality.

The findings offer both practical and policy-oriented implications, particularly for policymakers in search of quantifiable audit quality indicators derived from the interactions between the auditor and the AC.

The study advances the field of audit quality by introducing a novel metric for auditor–AC communication. It provides empirical evidence to support the notion that the communication between the external auditor and the AC can improve audit quality.

“Know thyself” helps one to decide the career goal of his/her life and enables one to become self-concordant. In this context, the present work aims to discern the childhood interests (CI) of the HR professionals vis-à-vis their relevance.

The current study is grounded on two theoretical perspectives such as Socio-Cognitive Career Theory (SCCT) and Holland Theory of Career Choice (HTCC). In this regard, a mixed methodology has been applied. The research has been carried out in two phases. In the first phase, a focused group of experienced HR professionals was interviewed to understand their CI and their relevance to the HR profession through a qualitative analysis method such as narrative analysis. In the second phase, an Intuitionistic Fuzzy Number-based Full Consistency Method (FUCOM) is applied to find out the dominant CI based on the ratings given by 423 Indian HR professionals.

All professionals agreed that their CI have helped them perform in their profession. The research identifies five themes or main attributes of personality: Creative (Aesthetic-Non Verbal/Cultural), Communicative (Verbal/ Expressive Activities), People friendliness (Social Contribution), Socially Inclusive (Sociological leadership interest) and Physical Activity (Kinesthetic interests) with 24 subattributes (i.e. childhood interests). It is found that intrinsic interests in societal contributions have been a dominant feature since the childhood days of HR professionals. In all cases, FUCOM shows a very small DFC value <0.00005.

The research provides an important direction to the decision-makers for policy making and aspiring professionals an essential impetus to career planning.

This study is a rare one to discern CI using a mixed methodology for Indian HR professionals.

The objective of this study is to investigate the association between audit committee characteristics and audit report lag in the context of listed manufacturing companies in Bangladesh.

Data from 240 firm-year observations for 2018–2022 are collected and analyzed using both the pooled-ordinary least squares (OLS) model with panel corrected standard errors (PCSE) and the Bayesian regression model. The results are explained in line with the agency theory and resource dependence theory.

The study reveals that audit committee size, gender diversity and expertise are negatively and significantly associated with audit report lag. The results remain consistent using the lag model, which indicates that the current year’s audit committee can have an impact on the subsequent year’s audit report lag.

The study has been conducted in the context of Bangladesh and thus cannot be generalized for other countries.

The study implies that companies should form large audit committees and ensure higher participation of female members and expert members in forming such committees. Policymakers and regulators can also play roles in this regard to ensure the timely issue of audit reports.

This is one of the pioneer studies to investigate the link between audit committee characteristics and audit report lag in the context of an emerging economy like Bangladesh. This study advocates agency theory by linking audit committee characteristics to reduced information asymmetry and contributes to resource dependence theory by emphasizing their role in enhancing financial reporting timeliness.