This study investigates demand for auditing by family businesses, which is a significant but relatively unexplored segment of the economy. First, the study measures the impact of firm characteristics commonly linked to the cost versus benefit of engaging an auditor (proxies for the separation of...

This study finds a positive association between voluntary corporate social responsibility (CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR reporting in China is associated with greater earnings management. Results suggest that Chinese firms use CSR...

The accounting profession has actively adopted a broader service focus which includes business advice, but the scant extant research in the SME environment identifies only ex-ante demand determinants. Using in-depth interviews with SME owner-managers and external accountants, this study confirms...