... authorized by—and, absent express exceptions, should be understood to be fully disclaimed by—PCAOB. Editor’s note: Accepted by Senior Editor W. Robert Knechel. 25 01 2021 17 07 2024 22 07 2024 2025 PCAOB audit quality audit effort revenue quality PCAOB...

..., Fisher School of Accounting, Gainesville, FL, USA. Editor's note: Accepted by Jacqueline S. Hammersley, under the Senior Editorship of Mary E. Barth. 1 10 2019 1 2 2022 2022 audit effort audit adjustments auditor independence mental accounting information choice audit...

... analyses contribute to the debate about policies aimed at improving audit transparency. audit quality disclosure audit effort critical audit matters audit quality index financial reporting quality We benefited from discussions with Kevin C. W. Chen, Pingyang Gao (discussant), Clive Lennox...

... as an explanatory variable, BIG4 becomes positively significant. ¹⁵  Knechel and Payne (2001) use a proprietary database and find that the incremental audit effort is positively associated with the audit report lag. ¹⁶  We code LAWSUIT as 1 if, in any given...