... evidence on the implications of auditor materiality thresholds on audit quality. ⁶ Concurrent studies also examine the disclosure of materiality thresholds in the audit report. For example, Gutierrez et al. (2018) , in a supplementary analysis, examine whether firms with higher materiality...

...Paul N. Tanyi; Dasaratha V. Rama; K. Raghunandan SYNOPSIS The PCAOB mandated, over the objections of the large audit firms and others, that for fiscal years ending on or after December 15, 2017, the audit report shall include information about auditor tenure. In this paper we answer the call...

..., which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's...