This group brings together researchers contributing to the broad field of auditing and financial reporting. Our researchers seek to provide a better understanding of external reporting – financial and non-financial, mandatory and voluntary – and the role of auditing and assurance services in enhancing business performance and quality.
Our expertise and current research includes:
- examining the role auditing and financial reporting plays in contributing to better functioning of capital markets
- enhancing accountability to corporate stakeholders
- economic growth through credible and relevant reporting on business performance
- analyst forecasts, information asymmetries, and capital market informativeness
- audit committees, internal audit, and the effect of risk management on auditing and reporting quality
- auditing and reporting innovation, the impact of big data, digital reporting, and changing technology
- the effect on the market of periodic, interim, continuous, and voluntary disclosures
- integrated reporting and assurance, including added value, regulatory development, and emerging practices
- standard setting and regulation effects on accounting and auditing practices and disclosures.
We adopt of variety of methods to provide new insights into auditing and financial reporting in different institutional and regulatory settings.