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, specifically board independence, diligence, and expertise. We …

whether they have audit requirements for private companies, even when they have financial reporting requirements for such … firms. There are also disagreements as to whether audit requirements should be the same for all companies or differentiated … across companies. Views also differ as to how far an audit is simply a burden or whether it produces benefits that outweigh …

individuals. We examine this issue in the context of information contagion between audit offices in the same locality …. Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes … occurs. The between-audit office contagion we document is incremental to within-audit office contagion documented by prior …

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, ascertain the effect of audit quality, audit fee, and audit report …

The evolution of large international audit firms was driven by client needs and legal regulations specific for the … audit industry. The organizational structure of these professional service firms can be characterized as a specific form of … environment. In particular, the legal rules in the audit sector establish barriers of entry for foreign competitors and prevent …

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries … and users, and auditor's competence, as rated by the auditor, are the primary determinants of audit quality. The purpose … of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within …

factors influencing an auditor's intention to provide qualified and reliable audit reports.Methodology/Technique – The study … focuses on audit implementation in the public sector, specifically the auditing of financial statements in regional … administrations. The study examined a total of 53 governmental auditors from the Audit Board of the Indonesian Republic (BPK-RI). A …

management and how audit quality can affect the relationships investigated …

Using a sample of audit firm mergers in China's audit market, this paper provides evidence on the way auditor … independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to … the aggregate quasi rents at stake directly after controlling for the confounding effects of auditor competence, audit …