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This paper examines whether the readability (and hence informative value) of key audit matters (KAM) varies according to the audit firm and the KAM type disclosed, a question of vital importance for stakeholders, whose effective decision‐making depends on the quality of information received. Our...
The objective of this paper is to determine if fair value measurement for inventories is value‐relevant. Inventories are measured at historical cost and investors will have to estimate the fair value for themselves. For a sample of firms listed in the UK and reporting from 2009 to 2018,...
Given the important role of individual auditors in the audit process, appropriate staffing is an essential issue in audit firms. Using unique audit data for both listed and private companies in China, we define the downward mismatch between auditors and clients as an inappropriate assignment of...
The extent to which financial reports are useful is of central importance in relation to the accounting standards that underpin them. This is as true of non‐profit financial reporting as it is of financial reporting in the commercial and public sectors. In this paper we report on our findings...
This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published...
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