This paper investigates whether the type of auditor turnover (resignation vs. dismissal) is associated with the likelihood of the client firm being involved in future accounting-related litigation after the auditor ...

Through earnings announcements, conference calls, and other press releases, corporate executives have an opportunity to frame the narrative of financial disclosures. Numerous studies have shown that textual tone significantly ...

Failure of the internal audit function (IAF) to detect a significant deficiency in internal controls is a significant shortcoming in the IAF's work performance. This shortcoming in the IAF's work performance reduces external ...