The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of the listed companies. Applying the Gray index of...

The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association...

Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Whistleblowers are workers or civil servants who identify illegal or immoral acts in the public institution or the company they work in, and choose to report them to the competent bodies of the state. The consequence of their act can be sacrificing one's own career, or even their social life....

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on audit fees in Jordan. Our study is based on publicly available information obtained from a sample of annual reports from Jordanian industrial companies listed in Amman Stock...