...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...

...Marcus R. Brooks; Stephanie A. Hairston; Phillip Kamau Njoroge; Ji Woo Ryou SYNOPSIS This study examines whether the presence of a general counsel (GC) in top management affects audit effort and audit outcomes. Hopkins, Maydew, and Venkatachalam (2015) find that firms with GCs in top management...

..., especially for Big 4 auditors, because economic bonding between the audit firm and client tends to increase over time. JEL Classifications: M40; M42. audit tenure audit effort audit fees profitability We thank Scott Bauguess, Mingcherng Deng, Jere Francis, Marshall Geiger, Chris Hogan...