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Keywords: audit fees
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Journal Articles
Accounting Horizons (2023) 37 (4): 67–84.
Published: 01 December 2023
...Stephanie Hairston; Joseph A. Johnston; Joseph H. Zhang SYNOPSIS Auditing financial derivatives is complex and contentious. Our study examines the impact of derivative use on the risk premium charged by auditors of bank-holding companies (BHCs). We find that audit fees are higher regardless...
Journal Articles
Journal Articles
Accounting Horizons 1–25.
Published: 08 September 2023
...Jagadison K. Aier; Keith L. Jones; Qiyang Lian; Joseph H. Schroeder SYNOPSIS We examine the cost and consequences of switching auditors. Specifically, we consider several client costs (audit fees, going-concern opinions, and internal control opinions) in the last year of an audit engagement...
Journal Articles
Accounting Horizons (2023) 37 (3): 1–26.
Published: 01 September 2023
... College of Business and Economics, Department of Accounting and Finance, Durham, NH, USA. Editor’s note: Accepted by Jagan Krishnan, under the Senior Editorship of Gopal V. Krishnan. 24 01 2019 15 06 2022 17 06 2022 2023 audit efficiency knowledge transfer audit fees...
Journal Articles
Accounting Horizons (2022) 36 (4): 189–218.
Published: 01 December 2022
... 2020 1 10 2021 2022 initial public offering auditor specialization audit fees underpricing audit quality misstatements In this study, we examine whether IPO specialist auditors earn higher audit fees and whether issuers that engage an IPO specialist auditor exhibit lower...
Journal Articles
Accounting Horizons (2022) 36 (3): 21–43.
Published: 01 September 2022
... with client business risk and its dilutive effect on earnings per share. We find a positive association between audit fees and convertible debt, suggesting that auditors view convertible debt as a source of risk. We also find that audit fees related to convertible debt are sensitive to CEO bonus incentives...
Journal Articles
Accounting Horizons (2022) 36 (1): 111–130.
Published: 01 March 2022
... and auditor turnover is more likely to occur when EMR increases, indicating that EMR is associated with auditors' risk assessment. We also find evidence that EMR is positively and significantly associated with audit fees and auditor switching for companies with Big N auditors but not for other companies...
Journal Articles
Accounting Horizons (2022) 36 (1): 25–48.
Published: 01 March 2022
...Mai Dao; Hongkang Xu; Trung Pham SYNOPSIS This study examines how auditors react to clients' engagement in classification shifting which refers to the intentional misallocation of line items within the income statement. We find that classification shifting is positively associated with audit fees...
Journal Articles
Accounting Horizons (2021) 35 (2): 193–217.
Published: 01 June 2021
... are willing to pay a premium. It is unclear, however, whether this reputation follows individual auditors when they move to a non-Big 4 audit firm. We find that audit fees are higher for non-Big 4 audit partners with Big 4 experience with the fee premium ranging from 17 to 26 percent depending on the extent...
Journal Articles
Accounting Horizons (2020) 34 (4): 181–200.
Published: 01 December 2020
... dissatisfaction are associated with (1) higher audit fees and longer audit report lags, and (2) lower abnormal accruals and reduced likelihood of financial statement misstatements, in the subsequent period. These findings inform the debate about auditor ratification voting, as governance activists and some...
Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (3): 1–23.
Published: 01 September 2019
.... December 2017 February 2019 © 2019 American Accounting Association. 2019 negative media ESG RepRisk risk of material misstatement audit fees auditor resignation An increasingly precarious media environment creates a variety of risks for public companies and those they do...
Journal Articles
Accounting Horizons (2019) 33 (2): 75–97.
Published: 01 June 2019
...Jengfang Chen; Rong-Ruey Duh; Cheng-Ta Wu; Lin-Hui Yu SYNOPSIS This paper examines the association between macroeconomic uncertainty and audit fees. Using the volatility index from the Chicago Board Option Exchange to proxy for macroeconomic uncertainty and a sample of U.S. firms from 2002 to 2014...
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...
Journal Articles
Accounting Horizons (2018) 32 (1): 29–51.
Published: 01 March 2018
...Ferdinand A. Gul; Mehdi Khedmati; Edwin KiaYang Lim; Farshid Navissi SYNOPSIS This study examines whether the relationship between managerial ability and audit fees is conditional on financial distress. We find that higher managerial ability increases audit fees in financially distressed firms...
Journal Articles
Accounting Horizons (2018) 32 (1): 1–27.
Published: 01 March 2018
... experience. We also find that audit report lags continue to decline in the years following adoption, which is indicative of a learning curve and improvements in XBRL reporting quality. Additional tests reveal that XBRL is negatively associated with audit fees, suggesting that the XBRL effect is at least...
Journal Articles
Accounting Horizons (2018) 32 (1): 65–85.
Published: 01 March 2018
... fees for peer firms when serious misreporting by other firms is announced in the industry. We find this effect is limited to peers that exhibit poor internal control quality. In addition, we observe higher audit fees for peers of industry prominent misreporting firms and for peers of firms announcing...
Journal Articles
Accounting Horizons (2017) 31 (4): 93–108.
Published: 01 December 2017
...Lin Cheng; Santanu Mitra; Hakjoon Song SYNOPSIS This study investigates the empirical relationship between organized labor and audit fees. We find that audit fees are negatively related to the firm-level unionization rate—the higher the unionization rate, the lower the audit fees. We further...
Journal Articles
Accounting Horizons (2017) 31 (4): 33–52.
Published: 01 December 2017
... narcissism has an economically and statistically significant positive effect on external audit fees, indicating that auditors work more, charge a risk premium, or both when auditing a client with a more narcissistic CEO. We also find that firms with narcissistic CEOs are more likely to have internal control...
Journal Articles
Accounting Horizons (2016) 30 (3): 325–339.
Published: 01 September 2016
.... In this study, we examine whether CEOs' work experience in accounting- and finance-related jobs affects audit fees. Using a panel of U.S. firms between 2004 and 2013, we find that firms that have a financial expert CEO pay lower audit fees. Our results are robust to various specifications, including firm-fixed...