Previous research has set a firm position on quality and credibility of accounting information in the audit markets. Firth and Smith (1992), Firth and Liau-Tan (1998) and DeFranco et al. (2010) observed that brand name auditors provide higher assurance and credibility to the audited financial...

Purpose This paper aims to investigate the relationship between corporate governance and auditors switching of listed companies on the Tehran Stock Exchange. Design/methodology/approach To achieve the objectives of this study, 12 hypotheses developed which and tests the relationship between...

Purpose – The purpose of this study is to investigate whether hiring a high-quality auditor (i.e. industry specialist) depends on corporate governance indicators after controlling a different level of agency conflicts (ACs). Design/methodology/approach – This paper uses logistic regressions...

This article reports the results of a study designed to measure whether an SEC rule requiring audit committees might have an anticompetitive impact on auditor selection. Despite concerns expressed by the American Institute of Certified Public Accountants and others, the results of this study do...

Purpose – The purpose of this paper is to test the relationship between external auditor selection and charity donation, that is, whether the governance role of external audit is effective and how it plays in China's charitable market. Design/methodology/approach – Using data from 2005 to...