We synthesize the empirical archival literature on the determinants of auditor choice in an
international setting, critique the findings, and offer suggestions for future research. We …

We examine whether firms resort to real earnings management when their ability to manage
accruals is constrained by higher quality auditors. In settings involving strong upward …

Purpose–The purpose of this paper is to employ agency theory to identify the determinants
of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE) …

The role of the audit committee in corporate governance is the subject of increasing public
and regulatory interest. We focus on one frequently noted function of the audit committee …

This article reports on the results of an empirical investigation of the timeliness of annual
reporting by 47 non-financial companies listed on the Zimbabwe Stock Exchange. It also …

Empirical studies have shown that large auditors are more accurate than small auditors. The
reputation hypothesis states that large auditors have more incentive to be accurate because …

The purpose of this study is to examine auditor specialization and pricing at the individual
partner level. 1 In the aftermath of major accounting scandals such as ComROAD AG …

As the largest and fastest growing emerging market, China is becoming more and more
important to investors throughout the world. The purpose of this paper is to investigate the …

Theoretical research suggests that large auditors have more incentive to issue accurate
reports compared to small auditors (DeAngelo, 1981; Dye, 1993). Controlling for the client …

This paper explores the importance of audit firm characteristics and the factors motivating
auditor change based on questionnaire responses from 210 listed UK companies (a …