This study examines the impact of gender and ethnicity of CEO and audit committee directors on audit fees and audit delay in the U.S. firms. Audit related corporate governance literature has extensively examined the determinants of audit fees and audit delay by focusing on board characteristics,...

Considerable attention has recently been focused on the importance of social networks and business culture in reducing transaction costs, both in the pre-industrial period and during the nineteenth century. This book brings together twelve original contributions by scholars in the United...