..., informs governments to increase their integration of macro-level factors into economic policy decision-making. This setting potentially triggers heterogeneous corporate responses in terms of accounting choices, thus offering an interesting setting to delve into audit quality. D8 M42 Q56...

... rights only Foreign background Audit fee Audit risk Auditor effort Outward foreign direct investment G32 M12 M42 However, the economic consequences of executives with foreign backgrounds are not well understood. Recent studies indicate that executives with foreign backgrounds...

... of the authors’ knowledge, this is the first study to examine the relationship between audit quality and firm performance with data from Greece. M42 The rest of the paper is structured as follows: Section 2 discusses the main studies on audit quality and firm performance found in international literature...

...)] and different types of audits (single, joint and dual audits) permitted by law. Thus, Egypt provides a rich context to investigate audit quality. M42 Big 4 Egyptian firms affiliated with foreign audit firms Egyptian firms affiliated with non-big foreign CPA firms ASA Local audit firms Joint...

... © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only M41 M42 G3 G34 The literature, however, is limited and inconclusive in its examination of the relation between multiple directorships and the practice of earnings management. Fama...