The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

This study investigates the relationship between odd board structure, board gender diversity, and audit quality in Pakistani firms. The data is collected from Pakistan Stock Exchange's KSE100 index companies from the year 2016 to 2020. The study employs regression models to analyze the impact of...

This study investigates the role that board structure has on the demand for audit quality in connection with family ownership in a sample of private firms. In addition to this, we also shed light on whether ownership structure and board structure are substitute mechanisms in resolving agency...

From the agency theory perspective, the importance of Corporate Governance (CG) is to mitigate the agency conflicts between managers and shareholders. In other words, CG as a mechanism aims to align management's goals with those of the stakeholders, which are to increase firm performance. Since,...

Dysfunctional auditor behaviors (DABs), defined as all acts or omissions by auditors that negatively affect audit quality and reduce the reliability of audit-based opinions, have proven an endemic and persistent feature of the contemporary business environment. Although the dominant response to...

This paper aims at investigating the effect of industry specialization on the audit quality and earnings quality. It examines the relation between industry specialization and earnings quality, financial reporting quality, and audit quality. The research posits that industry specialization...

Related party transactions (RPTs) are considered a potential tool for shareholders' wealth expropriation, as they offer opportunities to transfer wealth between the firm and related parties. While considerable evidence has been reported on the negative consequences of RPTs (declines in...

The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...

The incessant corporate scandals engulfing the corporate world today calls for great concern, also even the so-called big four recently have had their fair share of this blame too. Against this backdrop, we investigated to investigate the impact of board characteristics on audit quality of...