This study models the auditor-client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theoretic framework complemented by empirical analysis, the...

In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

Millions of parents across Europe use mobile baby-tracking applications. These digital aides generate intimate data sets by accessing sensitive information about (un)born babies, pregnancies, and family caregiving routines. Crucially, the tracking infrastructures embedded in these apps enable...

Purpose - This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering...

This study examines the extent to which a firm's business strategy shapes its strategic and audit risk profiles, and whether these risk characteristics ultimately manifest as measurable auditor-client disagreements. Auditor-client disagreement is operationalized using a direct, disclosure-based...

Corporate management and their auditors are required to evaluate whether there is a risk that the company's ability to continue as a going concern is impaired. For fixed asset-intensive firms, however, regulatory inspections consistently identify problems with auditors' testing of property,...

ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...

We investigated the effect of direct investments in tax havens on firms' auditor choices and found that because tax-haven investments intensify agency problems and information asymmetry, firms tend to hire high-quality auditors to address these issues, with this tendency being stronger in firms...

Paper's objectives: The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit...

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the...

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...

Credit Default Swap (CDS) trading alters equilibrium interactive monitoring of external corporate monitors due to a possible change in private lenders' incentive to monitor client firms. This study explores how audit fees change in response to CDS trade initiation on client firms and how this...

This study explores how individual moral philosophies influence accountants' ethical perceptions of earnings management risk, addressing the broader question of how moral reasoning interacts with the cultural environment in shaping financial reporting decisions. Although accounting standards...

This study investigates the impact of an accounting firm's providing both an annual report audit and environmental, social and governance (ESG) report assurance on its audit quality. We find that when the same accounting firm is responsible for both the annual report audit and ESG report...

We select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR), support vector machine and multilayer...