Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/207
Title: Prohibition of non-audit services and its impact on the competition between local auditing firms and Big-4-affiliated audit firms in Bangladesh
Authors: Rahman, Md. J. 
Issue Date: 2017
Publisher: Elsevier
Source: Rahman, M. J. (2017). Prohibition of non-audit services and its impact on the competition between local auditing firms and Big-4-affiliated audit firms in Bangladesh. Asian Journal of Business Studies, 6(1), 1-5.
Journal: Asian Journal of Business Studies 
Abstract: The study was conducted at the Department of Audit & Assurance to investigate the impact of the prohibition of certain non-audit services on the competition between local auditing firms and Big-4-affiliated auditing firms in Bangladesh. The approach selected for this research is a qualitative one and has a descriptive and explanatory nature. From this research, it becomes evident that the Big 4 audit firms do not believe that top listed companies and or global companies in Bangladesh will appoint local big consultancy firms or smaller specialized auditing firms to conduct their non-audit services. However, they believe that it is possible for the big consultancy firms or smaller specialized auditing firms to enter audit market in Bangladesh. The findings of this study present an apparent picture of the field of auditing in Bangladesh and also could be used as financial reporting regulatory authorities. It will also guide the researchers for future investigations.
URI: https://hdl.handle.net/20.500.12540/207
DOI: 10.2139/ssrn.2539535
Appears in Collections:Scholarly Publications

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