Purpose –This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”)....

Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach –Factor analysis, ordinary least squares (OLS) regressions and simulations....

Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high-audit quality. In addition,...

Purpose – The purpose of this paper is examine whether agency conflicts between controlling and minority shareholders affect firms' decisions to purchase non-audit services (NAS). The author examines whether client firms engage separate firms for audit and non-audit functions, especially if...

Purpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes-Oxley Act (SOX) of 2002. Design/methodology/approach – The...

Purpose – The purpose of this paper is to provide a meta-analysis of the effect of: auditor and audit-related variables; and firm-specific variables on auditors' propensity to issue modified audit opinions. Auditor and audit-related variables include Big N affiliation, audit firm industry...

Purpose – The purpose of this paper is to examine the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of equity. Design/methodology/approach – The authors estimate the standard value relevance equations and the...

Purpose – The purpose of this paper is to address the impact of ethical culture on audit quality under conditions of time budget pressure. The study also tests the relationship between ethical culture and time budget pressure. Design/methodology/approach – The study is based on a field...

Purpose – Using the most recent observations (2005-2011) from a sample of UK listed companies, This paper aims to investigate whether Big 4 audit firms exhibit a “fee premium” and, if this is the case, whether the premium is related to the delivery of a better audit service....