This paper uses bibliographic map** techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …

Corporate governance is of growing importance in Australia, New Zealand and all over the
world. Corporate governance interacts with auditing and it is useful to understand how …

Abstract The International Auditing and Assurance Standards Board (IAASB) recently
finalised several significant and controversial reforms of the audit reporting model. The …

Audit quality is dependent on the experience and effort of the audit team to identify and
respond to client risks (risk responsiveness). Central to each team are the core role holders …

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic
religiosity is important in understanding auditors' judgement in the Islamic context of …

This study empirically examines whether mandatory audit fee disclosure affects audit pricing
and price competition in the private client segment of the Belgian audit market. We expect …

We examine whether firms with higher relative efficiency (operational performance) require
additional audit effort (hours) to signal audit quality to demonstrate that their financial …

Prior research into the effect of different types of experience on audit fees and audit effort
has been primarily conducted at the individual, office or firm level but rarely at the team level …

This study examines whether audit firm transparency disclosures are associated with audit
quality and explores the effect of audit firm size on this association. Using control and …

The issue of auditors impairing their independence when providing non-audit services
(NAS) to audit clients continues to be subject of global regulatory concern. However, the …