Audit

AI Gatekeepers

Bribes and Audit Fees

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Why Do Auditors Fail? What Might Work? What Won't?

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

Prospectus Liability and the Role of Gatekeepers as Informational Intermediaries: An Empirical Analysis of the Impact of the Statutory Provisions on Italian IPOs