Purpose – The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value relevance and decision usefulness in the aftermath of the financial crisis. Design/methodology/approach...

Purpose – The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value relevance and decision usefulness in the aftermath of the financial crisis. Design/methodology/approach...

Purpose – The purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model of fees to the results of simultaneous equation model (SEM) of these interactions for a sample of UK...

Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

This paper uses content analysis to compare International Financial Reporting Standards (IFRS)1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and Tanzania. It begins by identifying the equivalence of the local accounting standards of these three countries with IFRS...