1 - 6 of 6 articles
This paper aims to investigate whether audit committee ownership (consisting of both equity holdings and option holdings) is associated with the cost of equity capital.Design/methodology/approachThis paper uses regression analysis to examine the association between audit committee ownership and...
This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype.Design/methodology/approachThis study is based on a questionnaire distributed among 360 undergraduate business students at 21 higher...
The Indian Companies Act 2013 mandated auditor rotations in the financial year 2018–2019. Similar regulations are being considered in many countries, based on the assumption that longer tenure is detrimental to audit quality; yet, the evidence from investigations of this assumption is...
Companies may be defendants in lawsuits that are unresolved at year-end. This paper aims to consider whether the financial statements of companies facing litigation claims (pending litigation) are more time-consuming to audit due to the complexity and subjectivity of contingent liabilities...
This study aims to show how best practices and baseline surveys influence the development of the audit committees (ACs) in Singapore Listed Companies over the period from 2008 to 2019.Design/methodology/approachThis is a descriptive study of the evolution of the composition and attributes of ACs...
This study aims to examine the relationship between family firm characteristics and audit fees. It also examines the extent to which the family name is considered a red flag during the risk assessment of these firm characteristics.Design/methodology/approachUsing an external panel data set that...
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