.... 13 05 2021 29 09 2023 04 10 2023 2024 loan agreements auditor communication provisions information asymmetry auditor litigation risk audit fees In this study we examine whether information requested by lenders that is provided by the borrower’s auditor adds value...

... April 2018 integrated reporting assurance combined assurance analyst forecasts bid–ask spreads information asymmetry The evolving nature of corporate reporting to meet the increasing information requirements of report users ( KPMG 2013 , 2015 , 2017 ) is accompanied...

... are mandatory. The assurance role undertaken by Competent Persons reporting under the JORC Code bears many close similarities to the financial reporting assurance role undertaken by auditors. Further, the information environment of MDSEs is characterized by high information asymmetry and the reality...

... from 1994 to 2006 and over 90,000 firm-year observations, we find that the cost of debt is lower when firms are audited by Big N auditors, especially in countries with strong investor protection. Second, we find that firms with more informational problems (i.e., higher information asymmetry problems...