1. In the name of trust : some thoughts about trust, audit quality and audit regulation in Europe / Aasmund Eififsen and Marleen Willekens -- 2. Audit regulation in Belgium : overregulation in a limited capital market oriented country? / Ann Vanstraelen and Marleen Willekens -- 3. An account of...

We examine the impact of informal cultural attributes, such as generalized trust and civic cooperation in a society, on the presence of Big N auditors and audit fees in country-specific audit markets. On one hand, because societies with higher trust and civic cooperation are associated with low...