Journal of Accounting in Emerging Economies: Volume 5 Issue 4

Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India

Barri Litt, Vikram Desai, Renu Desai

The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing…

Performance measurement systems in auditing firms: Challenges and other behavioural aspects

Mohamed Hegazy, Myada Tawfik

The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC…

Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities

Abeid Francis Gaspar, Tausi Ally Mkasiwa

The purpose of this paper is to investigate performance measurement practices in the Tanzanian Local Government Authorities (LGAs). It seeks to understand the performance…

Ownership structures influence on audit fee

Sherliza Puat Nelson, Nurul Farha Mohamed-Rusdi

The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Malaysian companies listed on Bursa…

The influence of family and government-controlled firms on goodwill impairment: Evidence from Malaysia

Noraini binti Omar, Norman Mohd-Saleh, Mohd Fairuz Md Salleh, Kamran Ahmed

The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the…