Asian Review of Accounting: Volume 24 Issue 1

Audit quality within adverse selection markets

Bharat Sarath

Auditing may be viewed as an arrangement for reducing inefficiencies arising from the fundamental market conflict between a seller who wants as high a price as possible and a…

Ownership concentration, family control, and auditor choice: Evidence from an emerging market

Salim Darmadi

The purpose of this paper is to extend the existing, yet limited, literature on the influence of ownership concentration and family control on the demands for high-quality audits…

The effects of IFRS experience on audit fees for listed companies in China

Hsiao-Lun Lin, Ai-Ru Yen

The purpose of this paper is to examine whether and how auditors’ and audit clients’ IFRS-related experience alters auditors’ pricing decisions in the initial years of IFRS…

Auditor switch decisions under forced auditor change: evidence from China

Li-Chun Kuo, Chan-Jane Lin, Hsiao-Lun Lin

From 2000 to 2007, 14 Chinese accounting firms had their audit licenses terminated or suspended for different reasons, forcing clients of these accounting firms to select new…

The perception of public sector auditors on performance audit in Malaysia: an exploratory study

Chew Har Loke, Suhaiza Ismail, Fatima Abdul Hamid

The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the…

Linguistic performance and legibility of auditors’ reports with modified opinions: An advanced investigation based on the ISAs on audit reports

Mondher Fakhfakh

The purpose of this paper is to measure the understandability of the illustrations provided by the International Federation of Accountants in terms of the structural features of…