History of auditing and accountability in society -- The philosophy of auditing -- Professional ethics and reputation -- Audit regulation -- Auditing standards -- Auditor liability and litigation risk -- Audit quality -- Audit fees -- The impact of audits -- Audits of compliance with GAAP...

"Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating...

This study examines whether differences in proxies for audit-quality between Big 4 and non-Big 4 audit firms could be a reflection of their respective clients' characteristics. In our analyses, we use three audit-quality proxies: discretionary accruals, the ex ante cost of equity capital, and...