This study is focused on how accountability and ethics are related and how that relationship does influence behavior in a big four firm. A case study is carried out in the audit department of a big four firm in the ...

This thesis examines whether accounting quality is a mediating factor between the mandatory adoption of IFRS and cost of equity capital. This is done using the following research question: To what extent does accounting ...

This research studies the moderating effects of formal and informal institutional factors on the relationship between Corporate Social Responsibility (CSR) and earnings management (EM). Prior knowledge has provided mixed ...

Globally, firms are increasingly publishing corporate sustainability (CSR) reports and there has been an increase in companies demanding assurance on their CSR reports. This study seeks to understand the benefits of CSR ...

The study analyses whether the implementation of mandatory audit firm rotation positively contributes to the level of audit quality. Erosion in auditors’ independence as a result of a long audit firm-client relationship ...

This study explores the relationship between audit firm rotation, investor protection, and audit quality. Existing research on this topic provides mixed results. One factor that could explain these mixed results is investor ...

This study explores the association between auditor switching, social ties and audit quality. A global call for improved audit quality created a debate around mandatory auditor rotation. Proponents argue that long auditor ...

Adler and Borys (1996) distinguish two types of formalization in organizations: enabling and coercive formalization. Procedures in the enabling type of formalization provide employees with organizational memory. The coercive ...

The European Commission strives for more women in the board of directors, because they could diversify the board of directors which positively influences firm performance. Their idea is to establish a binding gender quota ...