We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards. Using univariate and multivariate analyses, we find that internationality, leverage, firm size and a...

Purpose This paper aims to examine how different types of corporate political connections (PCs) affect auditor choice decisions (and, therefore, audit quality) and opinions following the 2013 Egyptian uprising. Design/methodology/approach utilizes a unique hand-collected dataset on type PCs listed companies from 2014 2019. Several analyses are employed test hypotheses, including logit regressio...

5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...

Many companies present their selected auditor to shareholders for ratification. In this study, we use ratification voting results examine whether view the type of and timing engagement as indicative audit quality. The literature has yet explicitly these research questions. Our study is unique in that focus on switch setting test how a newly hired auditor. We find are less likely approve non-Big...

This study investigates the role of auditor choice (Big 4/Non-Big 4) in debt financing for private and public firms. We find firms have less access to than firms, Big 4 auditors support raising both Consistent with facing greater information asymmetry, are more important The benefit appointing firms' is opaque environment global financial crisis. It also when smaller, younger, or poorer reporti...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...