This paper contributes to the under‐researched issue of how auditors charge for their services by empirically examining audit fee determinants in three emerging economies within South Asia. Using data from 118 Bangladeshi firms, 219 Indian firms and 229 Pakistani firms for the year 1998, the results show that size of the reporting entity, multinational affiliation and size of the audit firms are the most important determinants across the three countries. No significant relations were found between audit fees and the firm's financial condition and auditee complexity. The results of this study provide useful insights into the role of contracting cost variables and auditors’ billing practices in comparative and emerging economies in general, and South Asia in particular.

Eight new fluorine containing arylglyoxals have been synthesized by the oxidation of the active methyl group of fluorinated acetophenones by selenium dioxide in dioxan-water medium. The corresponding hydrates were obtained by dissolving arylglyoxals in minimum amounts of benzene and adding hot water. Seventeen new fluorine containing 1,5-disubstituted hydantoins were subsequently prepared by the condensation of these arylglyoxals with arylureas in ethanol and characterized by ir, pmr and mass spectral studies. Representative compounds have been screened for their possible anticonvulsant and analgesic activities. None of the compounds show significant analgesic acitivity.

Aniline (I) werden in die Fluorverbindungen (II) umgewandelt und dann nach Friedel‐ Crafts‐Acetylierung zu (III) mit Selendioxid zu den Aryl‐glyo xalen (IV) oxidiert.

Die mit Natriumhydrid gebildeten Dianionen der Dihydroxybenzuldehyde (I) und (V) (NaH : (I) bzw. (V) = 2,2 : I) reagieren mit Alkylhalogeniden (‐ll) zu den Alkoxyhy‐ 57 droxybenzaldehyden (III) bzw. (VI).

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