...Nam Ho Purpose Fears over public accounting becoming increasingly concentrated have inspired several attempts to study the relationship between competition and audit quality. These studies have yielded conflicting results without a clear reason as to why. This paper aims to propose a new approach...

... or short term. The analysis speaks to the question of whether single audit fee discounts are related to competition or efficiency gains. Moreover, the unique Danish setting enables us to analyse whether the effect on audit fees of a switch from joint to single audits depends on how the audit work...

...Charl de Villiers; David Hay; Zhizi (Janice) Zhang Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit...

...Ekramy Said Mokhtar; Howard Mellett Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design...