Waresul Karim, AKM; Hasan, Tanweer - In: Journal of Accounting in Emerging Economies 2 (2012) 1, pp. 50-66
Purpose – The purpose of this paper is to provide a comprehensive analysis of the audit services market in Bangladesh … positive effect on audit fees. Firms in the financial sector also tend to pay significantly higher audit fees in Bangladesh …, per agency theory prediction, that firms with more diverse ownership in Bangladesh pay more in audit fees. However …