What are the issues? -- Investment banking : conflicts of interest in underwriting and research -- Accounting : conflicts of interest in auditing and consulting -- Conflicts of interest in universal banking -- Overview and conclusions -- Discussion and roundtable

This study tests the hypothesis that the companies which have lower credit ratings are charged higher audit fees or the companies which have higher credit ratings pay lower audit fees. The hypothesis is based on the assumption that these price differentials should be observed given Credit...

We study the impact of appointing women at audit partner positions from a credit rating agency perspective. We investigate whether credit rating agency value the appointment of women to audit partner positions differently than they do for the appointment of men. This study uses a UK balanced...