...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...

... by the auditor in performing the audit (i.e., audit effort). The task of auditing a client is expected to become more complex over time as clients become bigger, increase their investments in other companies, acquire or merge with other companies, and expand operations both geographically and across industries...