Audit fees decreased in the United States and Australia after professional accounting bodies removed restrictions on competition in their professional regulations. In New Zealand, the professional body amended its regulations ...

The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by ...

The purpose of this study is to examine differences between low vs. high-performance exporters. For this purpose, the effects of selected firm-related and export strategy-related variables on three selected measures of ...

Previous studies on this topic have found that audit fees decreased after professional accounting bodies made changes in Codes of Ethics. These changes allowed audit firms to advertise their services, tender for audit ...