...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...

...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...

... discretionary accruals abnormal audit fees This paper examines the magnitude of the audit fee premiums earned by Big 4 Auditors in India. The motivation for this paper stems from the fact that there is little research related to the drivers of Big 4 premiums in India, given the increasing importance...