While essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or...

We examine the value of higher audit quality in enforcing and implementing International Financial Reporting Standards (IFRS) using the recent changes in goodwill accounting regulation. IFRS requires management to test for goodwill impairment and write off impairment losses against income....

Cover -- Title -- Copyright -- CONTENTS -- List of tables -- List of figures -- Contributors -- Foreword -- Introduction -- PART I The impacts of animal farming on the planet -- 1 How to raise livestock - and how not to -- 2 The water footprint of animal products -- 3 Livestock and climate...

We investigate the justifications provided by the Public Company Accounting Oversight Board (PCAOB) when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders (SDOs). Employing responsive regulation theory, we seek to gain an...