This paper investigates factors associated with high quality Enterprise Risk Management (ERM) programs in financial services firms, and whether ERM quality enhances performance and signals credibility to the financial markets. ERM, developed with the assistance of the accounting profession,...

There are multiple studies investigating firm performance, in particular studies identifying firm characteristics that drive performance. On the other hand, research on the pricing of audit fees provides credible evidence that the financial condition of a client is a critical factor, in the...

This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the...

This paper examines the lagged association between training and financial performance of audit firms. Based on a panel data of 136 audit firms in Taiwan from 1992 to 1998, this paper constructs a year fixed effect regression model to test our hypotheses. Both partners' and assistants' training...

The main objective of this study is to determine the effect of audit firm characteristics on financial performance of money deposit banks in Nigeria. Specifically the study shall determine the effect of audit quality, audit fee, and audit report lag on return on assets of Nigerian banks. Next,...

This study examines the implications of firm profitability, as a potential indication of audit-related risk, to audit quality, auditor reporting, auditor continuance decisions, and audit pricing in the post-SOX environment. Using a sample of non-financial public companies over the period 2005...

We investigate the audit fee response to CEO behavioral integrity (BI). BI refers to the perceived congruence between an individual's words and deeds (Simons 2002). Because low word-deed congruence should result in more explanations when communicating, we use variation in explanations beyond...

To succeed in the business world, organisations must provide to their investors and host communities, evidence of reliable and credible efforts to ensure their safety in the light of their operations. This study aimed at ascertaining to what extent and effect corporate social responsibility...

The study examined the effect of corporate tax on the sustainable financial performance of listed firms in Nigeria, specifically the listed manufacturing firms. The study employed ex post facto research design using data from 10 listed manufacturing firms. The data span across 5 years ranging...