Thesiss

The first and second objectives of the study are to examine the effects of internal audit and audit committee attributes on the quality of internal audit (hereafter IA). Whereas, the third and fourth objectives mainly focus on whether IA contribution to financial statement audit…

This paper investigates audit fee determinants in four countries: India, Malaysia, Hong Kong, and the United Kingdom. The OLI theory of the multinational enterprise (MNE) suggests that a Big 6 audit fee premium will more likely exist in developed countries, such as Hong Kong and…

The determinants of audit fees and report lag: A comparative study of Egypt and the UK Despite the occurrence of recent economic and political events such as the global financial crisis and Arab spring in the Middle East, researchers have not addressed the effects of such events…