.../value This study sheds light on how executives’ foreign backgrounds affect audit fees, enriching the literature on executive heterogeneity and audit fees and providing important implications for audit practitioners. Foreign background Audit fee Audit risk Auditor effort Outward foreign direct...

... Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Conservatism Audit risk Company level information Income-decreasing Income-increasing While performing an audit, auditors tend to focus more on material items compared to non-material items (Sprinkle and Tubbs...