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Keywords: abnormal audit fees
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Journal Articles

Goodwill Impairment and Audit Effort

Al (Aloke) Ghosh, Cunyu Xing
Journal: Accounting Horizons
Accounting Horizons (2021) 35 (4): 83–103.
https://doi.org/10.2308/HORIZONS-19-055
Published: 01 December 2021
...Al (Aloke) Ghosh; Cunyu Xing SYNOPSIS Using abnormal audit fees to capture added charges associated with incremental audit effort beyond the effort level needed under normal circumstances, we find that the incremental audit effort is positively associated with goodwill to total assets...
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Journal Articles

A New Approach to Estimating the Relation between Audit Fees and Financial Misconduct

Bidisha Chakrabarty, Scott Duellman, Michael A. Hyman
Journal: Accounting Horizons
Accounting Horizons (2020) 34 (2): 41–61.
https://doi.org/10.2308/horizons-19-042
Published: 01 June 2020
...Bidisha Chakrabarty; Scott Duellman; Michael A. Hyman SYNOPSIS Research on the association between abnormal audit fees (measuring audit effort) and financial misconduct has produced mixed results. The use of actual misstatements in this research creates small-sample inferences, introduces...
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Journal Articles

An Examination of Factors Driving Big 4 Audit Fee Premiums: Evidence from India's Audit Market

Joshy Jacob, Naman Desai, Sobhesh Kumar Agarwalla
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (2): 43–58.
https://doi.org/10.2308/acch-52347
Published: 01 June 2019
...: Accepted by Jagan Krishnan, under the Senior Editorship of Teri Lombardi Yohn. February 2016 November 2018 2019 fee premium ERC discretionary accruals abnormal audit fees This paper examines the magnitude of the audit fee premiums earned by Big 4 Auditors in India...
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