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Business group affiliation, board quality and audit pricing behavior: evidence from indian companies

Johl, Shireenjit K, Khan, Arifur, Subramaniam, Nava and Muttakin, Mohammad 2016, Business group affiliation, board quality and audit pricing behavior: evidence from indian companies, International journal of auditing, vol. 20, no. 2, pp. 133-148, doi: 10.1111/ijau.12061.

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Title Business group affiliation, board quality and audit pricing behavior: evidence from indian companies
Author(s) Johl, Shireenjit KORCID iD for Johl, Shireenjit K orcid.org/0000-0001-5412-9000
Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Subramaniam, Nava
Muttakin, Mohammad
Journal name International journal of auditing
Volume number 20
Issue number 2
Start page 133
End page 148
Total pages 18
Publisher Wiley
Place of publication London, Eng.
Publication date 2016-07
ISSN 1090-6738
1099-1123
Keyword(s) Business groups
Board quality
Audit fee pricing
Indian audit market
Summary This study examines the relationships among business group affiliation, board quality and audit fees in an emerging market setting. Using data from Indian firms listed on the Bombay Stock Exchange (BSE) over a nine-year period (2004-2012), our results indicate that firms affiliated with a business group pay higher audit fees than those without such affiliations. We also find that group-affiliated firms with higher-quality boards pay relatively higher audit fees compared to other counterparts. Further, our findings suggest that group-affiliated firms pay lower fee premiums when an audit is undertaken by a Big 4 firm or its affiliates, which implies that economies of scale may be a potential competitive advantage held by larger auditors. The results of the study have implications for the management of audit fees by group-affiliated firms through board structure and processes.
Language eng
DOI 10.1111/ijau.12061
Field of Research 150102 Auditing and Accountability
150104 International Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Wiley
Persistent URL http://hdl.handle.net/10536/DRO/DU:30082428

Document type: Journal Article
Collection: Department of Accounting
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