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 explores the association between audit market concentration, audit quality, and audit fees in US audit markets. It contributes to the extant literature by modelling the interactive effects of the structural characteristics of audit markets on audit quality and pricing. Based on a...

This paper focuses on audit market concentration of listed firms which is characterized by an oligopoly of “Big Four” audit firms. Hence a state of the art analysis of the status quo of concentration measurement has been conducted on the audit market from an international perspective....

This article discusses the interdiction of combining audit and not audit services by the external auditor, which the EU Commission (EC) is presently discussing as reform measures in its regulation draft of November 30, 2011. According to an agency-theoretical definition of the auditor's function...

The European Commission (EC) discusses in her regulation draft of 2011 the external mandatory auditor rotation (audit firm rotation) principally after six years as a reform measure to increase auditor independence, which could complement the internal mandatory rotation (auditor rotation) by the...

This literature review evaluates 103 empirical research studies on the link between rotation and non audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2007/09, regulators all over the world...