About the author preface acknowledgements -- Introduction -- Review of literature -- Theory -- Financial reporting environment in Bangladesh -- Research methodology -- The relative impact of accounting regulatory frameworks -- And politico-institutional factors -- The impact of training...

1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting...

This study investigates the effectiveness of changes in the regulatory environment on the quality of compliance to mandatory disclosure requirements in Bangladesh. Statistical analysis of the Mandatory Disclosure Index, as developed in this paper using annual reports of the exchange-listed firms...

This paper reports the findings of a comprehensive study of the audit services market of an emerging market economy, namely, Bangladesh. It covers four important aspects of auditing in the country. They are (i) audit concentration; (ii) audit fee trends; (iii) big-four premium; and (iv) audit...

This paper explores the relationship between selected corporate governance attributes and auditor choice behaviour in a developing country setting. Results of four auditor choice models suggest that client size and growth opportunities significantly explain auditor choice. Sponsor shareholding,...