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The purpose of this paper is to examine the relationship between skills and employability of business graduates. The study also examines the moderating effect of ‘social mobility factors’ in the ‘skills–employability’ relationship.

A quantitative positivist approach was undertaken to test the hypotheses. Business graduates from two universities in a developing country responded to a questionnaire about their perceptions of different sets of employability factors. Partial least squares (PLS)-based structural equation modelling (SEM) was used to examine the relationships between skills and employability of business graduates.

The findings show that both soft skills and technical skills are positively related to employability, which is consistent with prior studies. The findings also indicate that social mobility factors play a significant role in employability.

The study is based on data from two public universities, and its findings need to be interpreted with care as universities differ in their size, area of concentration and ownership structure.

The findings advance the evidence of graduate employability of business students. Based on these results, university authorities, policymakers, teachers and business graduates will benefit from the findings related to students preparedness for the competitive global job market.

The study's findings contribute to business graduates' skill set development in the developing countries that share a similar education system, culture and values.

Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high‐audit quality. In addition, Bangladesh has a relatively small and under developed but growing capital market that is characterized by poor corporate regulation and weak investor protection. The purpose of this paper is to examine the association between Big 4 affiliated auditors and accruals quality in Bangladesh.

Following prior literature, this paper uses both absolute discretionary accruals and signed discretionary accruals as proxies of accruals quality. The sample is 382 firm‐year observations and covers fiscal years 2000‐2003.

It was found that the association between Big 4 affiliates and accruals quality in Bangladesh depends on measures of accruals quality and accruals models used. Overall, Big 4 affiliates do not have a positive impact on accruals quality of their clients in Bangladesh.

This paper contributes to the literature on audit quality and accruals quality. The results potentially suggest that Big 4 affiliates do not have any positive impact on accruals quality of clients in an intensely competitive audit market where the demand for quality audit is poor and monitoring is lax and raise potential implications for policy makers and market participants in Bangladesh.