Purpose – This paper aims to provide preliminary evidence on the determinants of non‐audit service provision and whether the provision of such services impairs auditors' independence in the context of Bangladesh. Design/methodology/approach – Both univariate and multivariate regression...

Purpose – The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and audit‐related variables; and firm‐specific variables on auditors' propensity to issue modified audit opinions. Auditor and audit‐related variables include Big N affiliation, audit firm...

Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model incorporating proxies for overvalued equities and controls for other known...

Purpose – This paper seeks to examine the predictive ability of disaggregated earnings in forecasting future profitability conditional on keiretsu affiliation in the context of Japan. Design/methodology/approach – Industry‐adjusted future profitability measure is regressed on current...

Purpose The purpose of this paper is to examine the relation between financial statement comparability and corporate investment efficiency of a large sample of US firms. Design/methodology/approach The authors use a large sample of US-listed firms from 1981 to 2013. The authors use several...

This paper investigates the impact of earnings management on value relevance of accounting information in the context of Japan. Researchers carrying out earnings management research usually rely on the Jones (1991) or the modified Jones model (1995) to disaggregate accruals into its...

Purpose – The aim of this paper is to examine empirically the managerial earnings management practices of financially distressed firms, and to consider whether these practices changed during the recent global financial crisis. Although corporate distress has been a topic of research interest...

This paper empirically examines whether dividends are value‐relevant in Japan by employing Ohlson’s (1995) accounting‐based equity valuation technique. The substantial U.S.‐based literature on dividends has confirmed the signalling role of dividends in mitigating information asymmetry...

Purpose – The purpose of this paper is to investigate the effect of ownership concentration on CEO compensation and firm performance relationship in New Zealand. Design/methodology/approach – The paper applies regression analysis to data from New Zealand listed companies from 2001 to 2005....

Purpose – The purpose of this paper is to examine whether managerial ownership‐induced income smoothing accentuates or attenuates an information asymmetry problem. Standard agency theory suggests that managerial ownership may play a significant role in alleviating agency problems between...