... Economic conditions Global financial crisis Non-audit services fee Non-audit services The external audit is considered a trust engendering practice that provides reassurance to stakeholders with financial interests in a particular company (Committee on the Financial Aspect of Code, 1992...

...Husam Aldamen; Keith Duncan Purpose The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate governance–accruals quality relationship during...

...Irina Alexeyeva; Tobias Svanström Purpose – The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach – Audit and non...

...Belinda Rachael Williams; Simone Bingham; Sonia Shimeld Purpose – The purpose of this study is to understand how board composition and independent non-executive director (INED) disclosures have changed in light of the global financial crisis (GFC) from an accountability perspective. Design...

... by the global financial crisis (GFC). Design/methodology/approach The study used a sample of 714 firm‐year annual reports of listed companies on the Shanghai and Shenzhen Stock Exchanges over a period of five years from 2005 to 2009 and adopt a two‐stage OLS (2SLS) procedure. Findings It is found...