Private equity and venture capital industry started in US and then extends worldwide. As it expands into other markets, there was a deliberate effort to duplicate the US industry practice. It is argued that Private Equity (PE)/Venture Capital (VC) (PE/VC hereafter) can be considered as one of...

In this study, we explore the influence of board characteristics and ownership structure on auditor choice decisions in less strictly legal environments, like Egypt. Using a large sample of 899 firm-year observations for the period of 2011 to 2019, we employed logistic and probit regressions. We...

PurposeAlthough a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. Since little is known about the effect of auditor type on audit quality in less strictly legal environments, this study aims to...

Using conventional regressions and Generalized Regression Neural Networks (GRNN), we examine the relationship between Corporate Governance (CG) and Earnings Management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and...

Purpose – The aim of this research is to investigate Egyptian auditors ethical reasoning, to understand whether auditors' ethical reasoning is influenced by audit firm size or/and auditor position.Design/methodology/approach – This paper draws on 178 questionnaires that include six different...