... on Western economies, by structuring the sample scope to emerging market economies. Merve Acar can be contacted at: merve-hun@hotmail.com 14 11 2022 10 04 2023 14 06 2023 14 07 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only...

...-productive. © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only India Emerging markets Audit fees Audit quality Auditor rotation Audit tenure Regulations mandating the rotation of external auditors have been proposed or passed in many countries...

..., the average total debt ratio is about 32% using the market value of equity and 37% using the book value of equity, while the average long-term debt ratio is 23 and 25.5%, respectively. Capital structure Emerging markets Big4 audit firms This paper investigates whether the choice for a Big4...

... Four and for the companies audited by other audit firms. Practical implications The findings of the study can be of interest to policy-makers, regulators, investors and practitioners in emerging markets with an institutional environment similar to that of Kazakhstan. Originality/value The study...

...., 2014). Kamal Naser can be contacted at: profnaser@yahoo.co.uk © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Ownership structure Emerging markets UAE Corporate governance Audit committee Corporate governance consists of internal...

... forces, the government, regulatory agencies, the accounting profession, the stock exchange, changes in corporate ownership structures and crises in other similar emerging markets, the decades that followed 1994 witnessed a considerable makeover in the corporate governance practice of companies in South...

... posit the following hypothesis (stated in alternate form): Audit fees Initial engagement Emerging markets Switching Disclosure Independence Malaysia On the other hand, Dye (1991) posits that initial discounts on fees only occur in settings where fees are not publicly disclosed...

...Khaled Hussainey; Hakim Ben Othman Purpose The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth BSPD) level on corporate performance, depending on the Anglophone vs Francophone business culture prevailing in African emerging markets...

... implications The paper can inform policy makers, governments, and professional accounting bodies in emerging markets in countries that share similar economic, political, and cultural environment on how policies and frameworks related to auditor independence can be structured to ensure adequate regulation...

... sites of respective companies. Bikram Chatterjee can be contacted at: bchatter@csu.edu.au © Emerald Group Publishing Limited 2008 Business environment Reports Emerging markets India Corporate governance Following this dearth of studies encompassing developing countries...

... be contacted at: k.aljifri@uaeu.ac.ae © Emerald Group Publishing Limited 2007 Disclosure Annual reports Emerging markets United Arab Emirates Disclosure of information in corporate annual reports has attracted a number of researchers in both developed and developing countries...