UK listed company Chief Financial Officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) are surveyed post-IFRS implementation to elicit details of the issues that are discussed, negotiated and which result in changes being made to the financial statements. 498 usable responses...

Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit...

Given the many and varied uses to which journal rankings are put, interest in ranking journal 'quality' is likely to persist. Unfortunately, existing methods of constructing such rankings all have inherent limitations. This paper proposes a new (complementary) approach, based on submissions to...