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Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)
TopicsAudit Fees Auditor Changes Europe Key Audit Matters
The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)