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This research adds to the audit quality literature by examining inspection findings generated by an independent regulator in an African setting. The study is concerned with the nature of weaknesses identified at both firm and engagement level, categorising inspection findings according to their...
In recent years, organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts. This paper responds to these calls, chiefly examining the determinants of...
We examine whether firms with higher relative efficiency (operational performance) require additional audit effort (hours) to signal audit quality to demonstrate that their financial reporting systems are robust. Therefore, we use a Korean sample of publicly listed firms because of the Korean...
This study presents a retrospective review of the Australian Accounting Review (AAR) across its first 30 years of publication, 1991 to 2020. AAR’s academic contributions have grown by 17.01% year‐on‐year over this period, while its level of academic influence has risen by 20.21%. Authorship...
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