...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...

... Institute and State University, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA. Editor's note: Accepted by Jagan Krishnan. executive effects group connection audit pricing unexplained audit fees Audit fees are derived from a complex...

... 2017 January 2019 macroeconomic uncertainty audit pricing audit fees Uncertainty affects individual firms' decisions and behavior in various ways. In this paper, we focus on one type of uncertainty—macroeconomic uncertainty—and investigate its impact on audit pricing. Unlike firm...

... concentration and audit quality. Unlike prior studies of the U.S. audit market ( Kallapur et al. 2010 ; Boone et al. 2012 ; Newton et al. 2013 ), Huang et al. (2016) examine this question for the Chinese audit market and explicitly consider the additional influence of audit pricing on this association...