This paper investigates whether the provision of non-audit services (NAS) to audit clients impairs auditor independence of mind and independence in appearance. The main contributions of this paper are in terms of its timeliness with respect to regulatory changes, the simultaneous examination of...

Using the most recent observations (2005-2011) from a sample of UK listed companies, this study investigates whether Big 4 audit firms exhibit a ‘fee premium' and, if this is the case, whether the premium is related to the delivery of a better audit service.Univariate tests, multivariate...

The research investigates the relationship between ownership structure and the financial performance of Chinese manufacturing firms after the implementation of the 2005 reform of tradable and non-tradable shares. Using data from 2011 to 2014 and hand-collected ownership information, the results...