publication . Article . 2018

Corporate governance and audit features: SMEs evidence

Basil Al-Najjar;
Open Access
  • Published: 12 Feb 2018 Journal: Journal of Small Business and Enterprise Development, volume 25, pages 163-179 (issn: 1462-6004, Copyright policy)
  • Publisher: Emerald
  • Country: United Kingdom
Abstract
<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to investigate the effect of corporate governance factors on audit features, namely, audit fees and the selection of Big 4 audit firms within the UK SMEs context.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>The author uses different regression models to investigate the impact of corporate governance characteristics on audit features, and employs cross-sectional time series models as well as two-stage least squares technique. In addition, the author has used logit an...
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Subjects
free text keywords: Business, Management and Accounting (miscellaneous), Strategy and Management, HG, Regression analysis, Business, Corporate governance, Audit, Accounting, business.industry, Logit, Diligence, media_common.quotation_subject, media_common, Quality audit, Originality
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