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Keywords: audit effort
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Journal Articles
Accounting Horizons (2021) 35 (4): 83–103.
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...
Journal Articles
Journal Articles
Accounting Horizons (2018) 32 (2): 81–102.
Published: 01 June 2018
..., 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...