Archival Research Method

Miguel A Minutti-Meza, University of Miami

Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting - Zeyun (Jeff) Chen, Texas Christian University; Anastasios Elemes, Essec Business School; Ole-Kristian Hope, University of Toronto - Rotman School of Management; Aaron Yoon, Northwestern University

Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts - Jaime J Schmidt, The University of Texas at Austin; Nathan Chad Goldman, North Carolina State University; Stephen John Lusch, Texas Christian University; Katharine Drake, University of Arizona-Tucson

Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong - Zeyun (Jeff) Chen, Texas Christian University; Karen K Nelson, Texas Christian University; Yanyan Wang, Xiamen University; Lisheng Yu, Xiamen University

Are Key Audit Matter Disclosures Useful in Assessing Financial Distress? - Patricia Alvaro Wellmeyer, University of California-Irvine; Morton Pincus, University of California-Irvine; Maria-del-Mar Camacho-Miñano, Complutense University of Madrid; Nora Muñoz-Izquierdo, CUNEF