PurposeAlthough a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. Since little is known about the effect of auditor type on audit quality in less strictly legal environments, this study aims to...

This paper examines whether the Big-Four audit firms charge higher auditor fees as compared to other audit firms in the emerging economy, using India as a case. The paper also investigates whether there is distinction between the Big-Four audit firms. The results in the paper are established...

Purpose – This study aims to investigate the implications of audit industry specialization on auditor’s retention and growth within an emerging economy. Factors such as whether the firm is a Big 4, a firm with international affiliation, a local firm and the type of industry were studied to...

This paper aims to analyze the impacts of the political-economic setup of an emerging economy on audit oversight arrangements introduced due to isomorphic pressure. We adopted a mixture of qualitative research methods for the study. Expert interviews and document analyses were conducted....

PurposeIn this paper, the authors examine the association between the amount of continuing professional education (CPE) hours per staff and audit quality in terms of discretionary accruals and audit opinion.Design/methodology/approachSeveral methodologies are adopted to test the hypotheses,...

This study investigates whether and to what extent auditors integrate climate risk into audit pricing. Using a sample of publicly listed firms from 11 emerging countries between 2010 and 2020, we find that auditors charge higher audit fees for firms with higher carbon emissions. This positive...