Harjoto, Maretno Agus; Laksmana, Indrarini; Lee, Robert - In: Managerial Auditing Journal 30 (2015) 8/9, pp. 963-997
Purpose – The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms. Design/methodology/approach – Audit-related corporate governance literature has extensively examined the...