We explore the range and dynamics of international collaboration among auditing scholars. Our sample spans the period from 1997 to 2014 and includes all research papers in the field of auditing which were published in six auditing journals and six journals of broader accounting readership. We...

We study the determinants of involvement of component auditors (either network and/or unaffiliated) in multinational (MNE) group audits and associated audit outcomes. We identify the involvement of component auditors, using unique Australian disclosures of group audit fees paid to the principal...

International and U.S. accounting and auditing standard setters have focused considerable attention and rule making around group audits and in particular the reporting quality of subsidiary entities. We examine how membership in a consolidated group and the related group audit affects the...