Purpose: The purpose of this paper is to investigate the effects of audit client importance on future bank risk and systemic risk in US-listed commercial banks. Design/methodology/approach: The authors use archival research method. Findings: The authors mainly find that client importance is...

Purpose: From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, the authors hypothesize that...