The interpretation of stock price synchronicity in relation to price informativeness is controversial in the literature. We examine how firm-specific variation relates to the quality of a firm's information environment by considering two auditor characteristics—audit firm size and audit firm...

Almost all the commercial banks in Bangladesh are operating Islamic banking windows throughout the country to attract Muslims (90% of the population). To ensure shariah compliance, Islamic banks in Bangladesh currently use “Internal Shariah Review” which is basically the SSC's supervision,...

The study was conducted at the Department of Audit & Assurance to investigate the impact of the prohibition of certain non-audit services on the competition between local auditing firms and Big-4-affiliated auditing firms in Bangladesh. The approach selected for this research is a qualitative...

This paper attempts to investigate the effects of the prohibition of certain non-audit services on the independence of the auditor and based on personal in-depth interviews with the Big 4 auditing firms that are affiliated with local accounting firms in Bangladesh. The approach selected for this...

Monopolistic business practices result is a situation that, while it creates a unique set of challenges, can also be a compelling opportunity for new ventures to enter the market. This chapter aims to explore the market conditions that enable and encourage monopolistic behavior, specifically in...

Managers make numerous subjective judgments about other comprehensive income (OCI) due to the fair-value measurement, which increases the auditing risks and challenges for auditors. This study investigates the relationship between audit fees and the volatility of OCI in China using a large...

This study aims to investigate the changes that the prohibition of the non-audit services by section 201 of SOX brought in the relationship between the audit fees and non-audit fees. Both univariate and multivatiate regression methodologies has been used to test the hypotheses. Using both OLS...

This study aims to investigate the impact of Section 201 of SOX on auditor independence through audit fees and audit opinions. This study also identifies the difference of audit opinions before and after SOX, which may signal an increase in auditor independence. Results show that after...