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This paper aims to provide background information about the International Accounting Standards Board's Climate‐Related Risks in the Financial Statements project. Further, we provide some observations of related disclosures in the notes to the 2022 financial statements of the top 75 Australian...
I provide empirical evidence that labour market frictions have an adverse effect on the quality of analyst research. Using the staggered, voluntary adoption of the Protocol for Broker Recruiting (Protocol) since 2004, I show that, without non‐compete agreements, financial analysts produce more...
Prior studies argue that high‐quality internal information improves forecasting and reduces internal information asymmetry, and hence facilitates firms’ decision‐making. Consistent with this argument, we find that internal information quality (IIQ) is positively associated with employment...
Many companies present their selected auditor to shareholders for ratification. In this study, we use auditor ratification voting results to examine whether shareholders view the type of auditor and the timing of the engagement as indicative of audit quality. The auditor ratification literature...
Recent years have seen developments in distributed ledger technologies, such as blockchain, that have led to significant growth in the number and type of digital assets available. In this article we review the current practice of the small number of firms globally reporting digital assets on...
This paper systematically reviews the body of literature on accounting firms that serve small and medium‐sized enterprises. It seeks to present the status quo, reflect on inconsistent views, uncover gaps and suggest avenues for future research. Following a database search and referral scan, 54...
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