Purpose–The main purpose of this paper is to examine one aspect of auditor‐client
relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy …

A review of the literature in the area of audit fee determinants includes fifty‐six studies drawn
from seventeen countries over the period 1980 to 2000. The review starts with work initially …

Purpose–The purpose of this paper is to investigate the extent to which ethnic association
(ie Chinese and Bumiputra ownerships) and national issues (ie the presence of foreign …

Purpose–The purpose of this paper is to examine the impact of ethnicity on auditor choice
for Malaysian listed companies. Design/methodology/approach–This study evaluates the …

This study is a historical critical analysis of the role of the transnational professional services
firms known as the Big Four in the development of the accounting profession in China …

Purpose–This paper examines the relationship between auditor gender and audit fees.
Additionally, the paper also examines the moderating impact of audit firm types, ie, Big4 and …

The first and second objectives of the study are to examine the effects of internal audit and
audit committee attributes on the quality of internal audit (hereafter IA). Whereas, the third …

This paper identifies the statistically significant determinants for audit fees in the South
African market by regressing audit fees against a selected set of determinant variables. This …

Ethnicity and its effects on business and the management of companies and organizations
have been addressed in the literature by a number of scholars in several different ways. By …

Internal governance structure plays a role in improving quality of financial reporting, thus
determining external audit fee is very important. The objective of this study is to examine the …