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Audit clients' investment opportunity sets (IOS) include firm‐specific opportunities that are unique to the client, as well as opportunities generalizable to the client's industry and opportunities even more generically available to all firms. Prior research does not examine the variation in...
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts...
This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm‐year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial...
This study uses data on Japanese listed companies for the period from 2009 to 2012 to examine the incentive factors for the (non‐)disclosure of material weakness (MW) in internal control over financial reporting (ICFR). The propensity score matching results of matched and potential MW companies...
The primary objective of this study is to investigate internal and external auditor perceptions regarding their responsibilities related to preventing, detecting, and reporting fraud. Moreover, the study explores the procedures that internal and external auditors follow to detect fraud during an...
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