We investigate how firms’ responses to misconduct change when the institutional environment becomes more stringent. Organizational theory offers conflicting perspectives on whether new legislation will increase or decrease pressure on firms to take remedial action following misconduct. The...

Audit partner busyness research predicts that client portfolio size affects audit partner busyness and, as a result, audit quality. We argue that not only portfolio size, but also the client characteristics composing the portfolio have a role in this context. As auditing large and new clients...

The COVID-19 pandemic is an unprecedented challenge, with very severe socio-economic consequences. A coordinated and comprehensive strategy is needed to address urgent health needs, support economic activity and prepare the ground for recovery. This strategy should combine short, medium and...

This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...