Table of contents
Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act
Ahmed EbrahimThe purpose of this paper is to provide more comprehensive analysis of the effects of Sarbanes‐Oxley (SOX) Act on both audit fee premium and auditor change in the US audit market.
Audit pricing and the Big4 fee premium: evidence from Belgium
Tom Van CaneghemThe purpose of this paper is to study audit pricing and the Big4 fee premium in Belgium. While a number of studies have already explored these issues, the Belgian audit market…
Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective
Hasnah Haron, Dato' Daing Nasir Ibrahim, K. Jeyaraman, Ong Hock ChyeConcern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing…
Time pressure, task complexity, and audit effectiveness
Anthony R. Bowrin, James KingThe purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results…
Determinants of corporate internet reporting: evidence from Egypt
Doaa Aly, Jon Simon, Khaled HussaineyThe purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies.
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou