...AKM Waresul Karim; Tony van Zijl Purpose The purpose of this paper is to test the relative strengths of efficiency and opportunistic considerations in making client auditor choice decisions in an emerging audit services market. The authors examine whether the degrees of foreign and institutional...

...Desmond C.Y. Yuen; Philip K.F. Law; Chan Lu; Jie Qi Guan Purpose The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence...

...A.K.M. Waresul Karim; Tony van Zijl; Sabur Mollah Purpose The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind...

...Nasrollah Ahadiat Purpose While a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non‐audit...

... implications The audit firm should be rotated in order to enhance auditor independence and audit quality, and increase investors' confidence in reported earnings. Additionally, investors are encouraged to give higher attention to the tenure of the audit firm when evaluating the quality of the financial...

...Philip Law Purpose Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research to examine the influence of the types of non‐audit services provisions and gift hospitality on auditor independence. This paper aims to fill this gap. Design...

... that the bid‐ask, a market‐based measure of information asymmetry, is negatively related to the employment of an industry specialist and big auditors; and positively related to audit firm tenure. However, further tests refine those conclusions, in that the positive association between tenure and bids‐ask...

...E. Michael Bamber; Venkataraman Iyer Purpose The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction. Design/methodology/approach Research hypotheses...