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This study examines whether auditor–client economic bonding and corporate governance moderate the adverse effects of principal–principal agency problems on earnings quality in U.K.‐listed family firms. We find that although earnings management is lower in family firms, there is a higher tendency...
This article investigates the impact of political alignment on the pricing of audit service for U.S. firms. While prior studies have mainly focused on the political connectedness stemming from firms' active political effort, our study is different as we exploit changes in the U.S. political...
This study experimentally examines whether the implementation of key audit matters (KAMs) in auditors' reports affects managers' reporting behavior. In line with prior research in psychology, we argue that greater transparency through KAMs leads to higher accountability pressure as managers may...
The Public Company Accounting Oversight Board (PCAOB) has cited investors as the main stakeholder group requesting greater disclosure about the involvement of auditors other than the group auditor. This study investigates the following: 1) whether (any) differences in investor perceived earnings...
This study aims to explore the application of a new audit regulation, International Standard on Auditing no. 701 (ISA 701) on Key Audit Matters (KAMs), in the developing country context of Jordan. To do so, the researchers analyzed the content of audit reports issued in Jordan in 2017 and 2018,...
The auditor reputation hypothesis states that auditors conduct high‐quality audits to build a positive reputation in the marketplace so that they can retain clients and earn fee premiums. We consolidate the dispersed literature on this hypothesis and introduce a framework that presents auditor...
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