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Keywords: audit risk
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Journal Articles
Accounting Horizons 1–20.
Published: 16 November 2023
... identified capture fee-relevant information. Further, the results are incremental to other determinants of audit fees considered in prior research and to managements’ disclosures in the related notes to the financial statements. Overall, we provide evidence that auditors’ perceptions of audit risks revealed...
Journal Articles
Accounting Horizons (2018) 32 (3): 169–194.
Published: 01 September 2018
... audit risk China This paper examines whether auditors in China are affected by external information in their assessments of audit risk. More specifically, we examine whether news coverage affects auditors' assessments of audit risk, the expected audit effort required, and hence the audit fees...
Journal Articles
Accounting Horizons (2017) 31 (4): 33–52.
Published: 01 December 2017
.... Compared to other firms, firms with narcissistic CEOs are more likely to exhibit greater inherent risk and control risk. To maintain an acceptable level of audit risk when faced with the heightened risk of CEO narcissism, auditors must do additional work. Consistent with this notion, we find that CEO...
Journal Articles
Accounting Horizons (2015) 29 (3): 529–549.
Published: 01 September 2015
...Aloke (Al) Ghosh; Charles Y. Tang SYNOPSIS Although auditor litigation risk is considered as a leading explanation for auditor resignations, audit risk and business risk might also trigger resignations. Auditor litigation risk is defined as the risk of the auditor being involved in a lawsuit...
Journal Articles
Accounting Horizons (2014) 28 (2): 297–312.
Published: 01 June 2014
...Hua-Wei Huang; Robert J. Parker; Yun-Chia Anderson Yan; Yi-Hung Lin SYNOPSIS This study examines the relationship between CEO turnover in client companies and the fees charged by their audit firms. We propose that forced CEO turnover (such as dismissals) pose higher business and audit risks...
Journal Articles
Accounting Horizons (2011) 25 (4): 685–702.
Published: 01 December 2011
...–2008, we document that the auditor search period is longer for firms associated with client business risk (financial distress) and audit risk (internal control weaknesses or management integrity issues), while it is shorter for firms representing reduced auditor business risk (auditor industry...
Journal Articles
Accounting Horizons (2011) 25 (2): 267–283.
Published: 01 June 2011
... concentrated in these risky accounts. auditor change auditor resignation audit risk successor auditor Prior research suggests that resignations reflect auditors' efforts to manage their risks. Yet, as predecessor auditors drop “riskier” clients, successor auditors come forward to audit...