... on previous lines of published research. Findings Some evidence was found that, in the Taiwan capital market, in general, the earnings and book value of equity audited by Big 4 auditors explain more variations in stock return than those audited by non‐Big 4 auditors. The results are robust to different...

...Zhuoming Wang; Muhammad Jahangir Ali; Mahmoud Al‐Akra Purpose The purpose of this study is to examine whether the level of voluntary disclosure affects firm value in the Chinese capital market. It also investigates whether voluntary disclosure and the values of Chinese firms are influenced...

...Stavroula Kourdoumpalou; Theofanis Karagiorgos Purpose The purpose of this paper is to examine the extent of corporate tax evasion and its implications on the protection of the shareholders and on the function of the capital market. Design/methodology/approach The extent of tax evasion...

... of the capital market, and enhance the awareness of users and auditors about the contextual factors surrounding the role of an auditor, in addition to the possible threats and enhancing factors that affect auditor independence. Originality/value The paper offers rich data on the perceptions of auditors...

... is a combination of theory, evidence and speculation on contemporary issues. Prem Sikka can be contacted at: prems@essex.ac.uk © Emerald Group Publishing Limited 2009 Auditing Auditors Capital markets Banks Financial economics In market societies, people routinely have to transact...

... and the legal system of investor protection may also influence the role of statutory auditors and the demand for audit quality. The aim of this study is to investigate the corporate governance role of external audits in the Spanish capital market context. Design/methodology/approach This article measures...