... Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Related party transactions Discriminatory related party transactions Private benefits Controlling shareholders Bangladesh Controlling shareholders in many companies resort to non-arm’s-length...

... and institutional reforms in empowering stakeholders in a developing country context, namely, Bangladesh. Design/methodology/approach Consistent with prior literature, this qualitative study collected data through semi-structured interviews with 23 representatives from NGOs, media, civil society, customers...

... costs, and the moderating effect of audit quality of this relationship. After Bangladesh became a sovereign state in 1971, the socialist ideology adopted by the Bangladesh government led to nationalisation of the country’s limited private sector-owned industries. However, most of these nationalised...

... Group Publishing Limited 2013 Auditor choice Corporate governance Emerging markets Auditors Bangladesh With concern for efficiency, auditor choice is considered to be the outcome of a company's economic cost‐benefit considerations. The main driver of auditor choice being the company's...

... Accounting Bangladesh Initial public offering Corporate governance Auditor choice We extend the empirical literature on the link between corporate governance and auditor quality (AQ) choice prior to making initial public offerings (IPO). We examine whether the AQ choice of companies making IPOs...