volume 30, issue 8/9, P963-997 2015
DOI: 10.1108/maj-01-2015-1147
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Maretno Agus Harjoto, Indrarini Laksmana, Robert Lee

Abstract: Purpose – The purpose of this study is to examine the impact of gender and ethnicity of CEO and audit committee members (directors) on audit fees and audit delay in the US firms. Design/methodology/approach – Audit-related corporate governance literature has extensively examined the determinants of audit fees and audit delay by focusing on board characteristics, specifically board independence, diligence and expertise. Th…

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