Concerns about the homogenization of accounting research have been expressed over an extended period of time. To understand the factors sustaining the persistence and spread of homogeneity we draw on Sewell’s (1992) development of Giddens (1976, 1979, 1981, 1984) ‘duality of structure’....

This study examined the main fields of employment as well as attitudes toward continuing professional development (CPD) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide revealing information for professional accounting bodies,...

This paper reports the results of a study which investigates the market for professional services in Indonesia, a country which has not been investigated in the by audit fee literature prior. A well-developed research model used in the prior literature has also been applied in this study, and...

The pricing of Big 4 industry leadership is examined for a sample of U.K. publicly-listed companies, and adds to the evidence from the Australian and U.S. audit markets that city-specific industry leadership commands a fee premium. There is a significant fee premium for city-specific industry...

In the National Health Service (NHS) in England and Wales an oversight body, the Audit Commission (AC), defines the scope of the external auditors' work, appoints the auditors and has oversight of their fees and audit quality. This heavily regulated audit regime mitigates some of the...

Several previous studies have provided empirical evidence concerning the pricing of audit services among different accountancy firms. These studies have examined the form of the auditor fee function by generally performing cross-sectional regressions of audit fees on a set of explanatory...

The focus of this work is a reassessment of the contribution made by John Maynard Keynes to the field on monetary economics. In particular we trace the development of Keynes' thought regarding the integration on money and value theory in economics. In the four main chapters Keynes' views on the...