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This study investigates how managerial shareholding affects audit pricing for listed companies in Hong Kong. Based on agency theory, we examine the relationship between managerial shareholding and audit fees, from the perspectives of the alignment effect and the entrenchment effect. We posit a...
This study investigates the impact of CLERP 9 on auditor independence and audit quality. Audit quality is measured by performance‐adjusted discretionary accruals and the auditor's propensity to issue a going‐concern opinion for a financially distressed company. The results show a significant and...
It is well known that where an auditor's relative bargaining power is high, this may help its independence and prevent a Type II error (no qualification but corporate failure). It is less well known that this may also lead to a lack of independence in the form of over‐conservatism and an...
This study investigates the key factors that influence perceptions of greenhouse gas (GHG) assurance provider quality. A survey questionnaire was completed by 53 participants, including all three parties to the GHG assurance relationship (i.e., preparers, users and assurers of GHG emissions...
The study uses a sample of 2,941 bankrupt firms from Denmark, Finland, Norway and Sweden in the period 2007 to 2011, and investigates the harmonisation of audit behaviour in terms of going‐concern reporting. Even though the Nordic countries have similar legal systems and, for all practical...
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