...Nutao Yu; Ruichen Miao; Hanwen Chen; Jiani Wang Purpose This paper explores the impact of imitative innovation, a strategic pathway for firms in emerging economies to achieve technological leadership, on audit pricing. Design/methodology/approach Based on a sample of Chinese listed firms from...

... affects audit pricing before and after IFRS convergence in the Hong Kong real estate industry. Design/methodology/approach Using a sample of 78 real estate companies listed on the Hong Kong Stock Exchange in the pre-IFRS period (2001–2004) and the post-IFRS period (2005–2008), this study employs...

... be contacted at: tzeng@wlu.ca © Emerald Group Publishing Limited 2016 China Institutional environment Audit market Market entry Audit pricing Big Four accounting firms A second argument is based on the brand name model of Klein and Leffler (1981) . It proposes that the Big Four...

...Barri Litt; Vikram Desai; Renu Desai Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology...

...Mahbub Zaman; Jaravee Chayasombat Purpose – There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper...

... results suggest that in a given year, bigger clients still pay higher audit fees although over time, audit fees have decreased in real terms. © Emerald Group Publishing Limited 2012 Bangladesh Developing countries Auditing Fees Audit pricing Audit concentration Audit services market...