... comprises of several models to test the hypotheses regarding firm ownership type and auditor‐firm relationships. The testable hypotheses are as follows. © Emerald Group Publishing Limited 2011 India External auditing Corporate ownership Auditors Organizational earnings Corporate governance...

... Publishing Limited 2011 United States of America Litigation Auditors Organizational earnings Auditing standards Extant studies (Becker et al., 1998 ; Francis et al., 1999 ; Krishnan, 2003 ; Behn et al., 2008) find that Big N auditors have higher audit...

... to the limited literature on the perceived value relevance of audit quality. Khaled Hussainey can be contacted at: khaled.hussainey@stir.ac.uk © Emerald Group Publishing Limited 2009 Financial reporting Auditing standards Disclosure Organizational earnings Economic returns United Kingdom...