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This study examines the association between chief executive officer (CEO) power and audit fees, and whether this association is influenced by family ownership and political connections. The results show that CEO power is associated with lower audit fees, consistent with alignment incentive...
This paper documents that in Indonesia, where litigation risk is low and foreign audit firms can only enter the market through affiliation with a local audit firm, the appointment of a local audit firm affiliated either with a Big4 or a second‐tier audit firm reduces the cost of debt for listed...
This study examines the relationship between narrative disclosure properties in terms of readability, optimism, and ambiguity of annual reports and audit fees, and how the relationship changes across firms' various life‐cycle stages. Using 54,883 observations for the years from 2000 to 2016, we...
The main aim of this study is to provide empirical evidence examining how outsourced internal audit function (IAF) providers are associated with audit efficiency, and how such providers interact with high‐quality external auditors. We use a sample of 711 observations for companies listed on the...
The purpose of this paper is to analyze the perceptions of the public entities audited in Latin America (the auditees) about the effectiveness of the performance audits carried out on their institutions by their supreme audit institutions (SAIs; the auditors) to determine to what extent these...
The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other...
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