Do Allegations of Financial Statement Fraud Drive Up Audit Fees?

This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companie...

Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters

The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee...

How Does Investor Sentiment Influence Audit Opinion Shopping?

Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions,...

How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?

The study examines how reductions in corporate tax rates in foreign countries affect U.S. domestic manufacturing firms, focusing on the res...

Examining the Effects of Auditor-Provided Tax Planning and Compliance on Tax Outcomes

This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax a...

Impact of Organizational Practices on Telecommuting Perceptions in Public Accounting Firms

Focusing on public accounting firms, the study investigates how certain factors, such as supervisor support, procedural fairness, and budge...

How Can Companies Manage Risks Associated with RPA?

Robotic process automation (RPA) allows companies to use rules-based software to handle repetitive tasks automatically, instead of having p...

How Do U.S. Critical Audit Matter Disclosures Impact Financial Reports?

Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market r...

Is Tax Planning More Effective with Auditor Involvement?

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments

This research investigates how auditors' initial impressions of client personnel are influenced by their supervisors' emphasis on audit eff...

Can Linguistic Cues in Emails Help Auditors Detect Fraud?

This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively. The r...