This study examines the impact of country level corruption on audit fees. Using a sample of 102,934 firm year observations on companies from 48 countries over the period 1998-2014, we find that audit fees are positively associated with higher levels of corruption. We also find that corruption...

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,...

There is a widespread public perception that the provision of NAS undermines auditor independence. In order to protect auditor independence, the regulatory frameworks of many countries include regulations and guidelines which auditors are required to observe. This paper provides a comparative...

In this paper we study the impact of corporate governance characteristics on IPO firms' auditor choice in an emerging market setting. We use three corporate governance attributes – CEO-Chair duality, retained ownership, and foreign equity participation to test the impact of ownership structure...

This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...

This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...