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Keywords: audit pricing
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Journal Articles
Accounting Horizons (2021) 35 (3): 1–22.
Published: 01 September 2021
...Keval Amin; Chansog (Francis) Kim; Zhifeng Yang; Feiteng Ye SYNOPSIS This study investigates the impact of political connections, as measured by having directors that previously held political positions, on audit pricing. We document that auditors charge higher fees to politically connected firms...
Journal Articles
Accounting Horizons (2020) 34 (4): 105–124.
Published: 01 December 2020
... with individual executives. These arguments suggest that features of the client firm and reporting environment may play a much larger role in influencing audit pricing decisions than executive-specific factors when each of the elements are allowed to vary simultaneously in real-world settings ( Ge et al. 2011...
Journal Articles
Accounting Horizons (2019) 33 (2): 75–97.
Published: 01 June 2019
... of Science and Technology, Taiwan is gratefully acknowledged. Editor's note: Accepted by Jagan Krishnan, under the Senior Editorship of Teri Lombardi Yohn. November 2017 January 2019 macroeconomic uncertainty audit pricing audit fees Prior literature has examined audit...
Journal Articles
Accounting Horizons (2017) 31 (1): 57–81.
Published: 01 March 2017
... at the 2015 AAA Auditing Midyear Meeting. audit pricing auditor switches audit market concentration lowballing Increasingly, regulators, standard setters, and audit clients have expressed concern over the level of concentration in the U.S. audit market ( GAO 2003 , 2008 ; The American...