
handle: 10067/1021310151162165141
SUMMARY As a result of legal and regulatory requirements, audit firms in certain jurisdictions have recently started issuing transparency reports containing information on audit firm governance. In this study we investigate whether audit firm governance disclosure is associated with actual audit quality. Based on a sample of transparency reports of 103 audit firms in a number of EU countries, we find that there is variation in the extent and type of governance disclosures across audit firms. We, however, do not find an association with actual audit quality, apart from a weak association with an audit firm's statement on the effectiveness of its internal quality control system. Data Availability: All data are available from public sources indicated in the study.
transparency report, SIZE, audit firm, Economics, FEES, corporate governance, RELIABILITY, ABNORMAL ACCRUALS, EARNINGS MANAGEMENT, COEFFICIENT ALPHA
transparency report, SIZE, audit firm, Economics, FEES, corporate governance, RELIABILITY, ABNORMAL ACCRUALS, EARNINGS MANAGEMENT, COEFFICIENT ALPHA
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 56 | |
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| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Top 10% | |
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