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Topic Review
Biography
Topic Review
Peer Reviewed
Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from Around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.
584
02 Jul 2024
Topic Review
Saudi Arabia’s Ambitious Reform Programme with Vision 2030
Vision 2030 of Saudi Arabia is an important project that mainly targets the reduction in dependency on the oil economy through the growth of non-oil Industries.
248
15 Mar 2024
Topic Review
Decentralized Finance Ecosystems
The future of the internet is moving toward decentralization, with decentralized networks and blockchain technology playing essential roles in different sectors. Decentralized networks offer equality, accessibility, and security at a societal level, while blockchain technology guarantees security, authentication, and openness.
432
06 Mar 2024
Topic Review
Life Insurance Consumption
Apart from banking, insurance is another significant sector that offers financial services. Like banks, the insurance industry deals with risks and contributes to economic growth. Life insurance (LI) as a service can be described as abstract, complex, and focused on uncertain benefits that may arise in future.
147
29 Feb 2024
Topic Review
Status Quo of 17 UN SDGs in Vietnam
The United Nations cautions that the Sustainable Development Goals may not be met by 2030, as COVID-19, the financial and energy crises continue to take a toll. Developing nations are grappling with many challenges, including sluggish economic growth, surging inflation, widespread supply chain disruptions, mounting debt, and declining job prospects. Governments, policymakers, and businesses need to develop specific strategies to address these issues.
166
28 Feb 2024
Topic Review
ESG Disclosure Practices in Europe
The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. Both board CSR orientation and strategy and the GRI have positively and significantly affected the overall disclosure of ESG practices within Europe.
284
27 Feb 2024
Topic Review
Investigating Accounting Factors through Audited Financial Statements
Day by day, the importance and impact of the investigation of accounting factors through audited financial statements are increasing based on qualified staff and investments in technology (equipment, machinery, etc.) toward a new approach in businesses. So, while changes in the global business environment have driven business transformation into more innovative businesses, they move toward profit sustainability by focusing on the efficiency of the costs recorded in the accounting financial statements.
176
21 Feb 2024
Topic Review
Assessing Reporting of Firms
In corporate reporting, anti-corruption disclosures are generally included within the broad category of non-financial disclosures as part of social disclosure, including employee information (gender pay gap, for example), social engagement, and modern slavery reporting. Such corporate anti-corruption disclosure (ACD) purports to inform investors and other stakeholders of a company’s commitment to eliminating corruption and promoting transparency and accountability.
201
20 Feb 2024
Topic Review
Relevance of Sectoral Clustering in Corporate Debt Policy
The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation’s economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of one industry could have resulted in the advancement of other sectors that are now a part of contemporary communities.
149
18 Feb 2024
Topic Review
Leverage, Firm Value and Corporate Governance
The level of debt acts as a disciplinary financial tool. Moreover, more leverage raises firm value (FV) until a specific point, and then the FV starts to decline.
182
04 Feb 2024
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