The paper reports a postal survey of successful finalists of the exams of the Institute of Chartered Accountants in England and Wales. The auditing profession has faced increasing cost pressures arising from competition and economic recession. Firms have striven to increase auditefficiency and...

This paper investigates the impact of the composition of board of directors on firm performance using UK FTSE All-Shares non-financial firms for the period before and during the latest global financial crisis. The main hypotheses tested were whether board composition, namely, board size and...