Prior studies document that firms having material weaknesses in internal control over financial reporting adjust more discretionary accruals in financial reporting process than other firms. This study examines the influence of industry-specialist audits on accrual management of firms whose...

Prior studies document that firms having material weaknesses in internal control over financial reporting adjust more discretionary accruals in financial reporting process than other firms. This study examines the influence of industry-specialist audits on accrual management behavior of firms...

We examine whether firm-level political risk influences auditor behavior. Using Hassan, Hollander, van Lent, and Tahoun's (2019) text-based political risk measure as well as a novel measure based on government subsidies targeted to individual firms, we find that firms subject to higher levels of...