No. 23-3, November 2019

Index

• Affiliation of Indonesian audit firms with Big4 and second‐tier audit firms and the cost of debt
• Are Latin American performance audits leading to changes?
• CEO power and audit fees: Evidence from Malaysia
• Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman
• Issue Information
• Narrative disclosures, firm life cycle, and audit fees
• The audit committee chair's abilities: Beyond financial expertise