.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP vs. IFRS) and domicile (U.S. vs. non-U.S.) affect earnings … reporting environments do not necessarily reduce total earnings management, but instead encourage substitution of real for …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

improved audit and reporting quality in client firms …

foreign firms, also facing this more rigorous reporting regime, charged a cross-listing audit fee premium. However, recent … voluntarily delisted and deregistered from U.S. markets and reporting requirements, we find that deregistration is associated with … deregistration on audit fees, implying that selected markets outside of the U.S. have established comparable reporting regimes …