Purpose – The purpose of this exploratory study is to gain a better understanding of the motivations behind private equity (PE) activities in Australia. Design/methodology/approach – This paper reports findings arising from face‐to‐face semi‐structured interviews with individuals...

Purpose – The purpose of this exploratory study is to gain a better understanding of the motivations behind private equity (PE) activities in Australia. Design/methodology/approach – This paper reports findings arising from face-to-face semi-structured interviews with individuals...

An increasing number of Australian companies pay fees to members of audit committees and the amount of such fees is rising. This study examines whether the existence and amount of audit committee fees paid to audit committee members is associated with reduced earnings management through a higher...