The theme of the 2021 Annual Meeting is “Be Courageous in the Midst of Challenge,” exploring opportunities for accounting and the academy to shape the future. Papers are sought for presentation on topics of interest to accounting researchers, educators and practitioners. Submissions are made...

Papers on the following areas are welcome: - the role of regulation in improving audit quality; - corporate governance systems and their impact on audit quality; - audit quality and ethical standards; - auditor characteristics (independence, reputation, industry specialization) and audit...