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Keywords: audit fees
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Journal Articles
The Accounting Review (2024) 99 (4): 225–249.
Published: 01 July 2024
... the heightened uncertainty to make it more difficult for auditors and clients to assess materiality and to reach a consensus on materiality assessment, which increases audit effort and engagement risk, leading to higher audit fees. Consistent with this prediction, we find that after the ruling, audit fees...
Journal Articles
The Accounting Review (2024) 99 (2): 1–29.
Published: 01 March 2024
... of the Determinants of Audit Quality, Profitability, and Audit Fees Using PCAOB Data,” and “The Economics of Audit Production: What Matters for Audit Quality?” Daniel Aobdia and Preeti Choudhary were Senior Economic Research Fellows in the Center of Economic Analysis (now called Office of Economic Research...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (5): 323–351.
Published: 01 September 2023
... audit office improves audit quality and results in an audit fee discount, even after controlling for the product similarity effect, auditors’ overall technological expertise, and industry specialization. Both an increase in audit quality and a decrease in audit fees occur if a client firm exhibits...
Journal Articles
The Accounting Review (2023) 98 (3): 427–458.
Published: 01 May 2023
... market attention audit fees Wells Fargo [decides] to move up its earnings release date to this Friday so that it coincides with competitor JPMorgan Chase—traditionally the first bank to report earnings. This appears to be yet another way the two banking giants are competing for attention...
Journal Articles
The Accounting Review (2023) 98 (2): 59–95.
Published: 01 March 2023
... audit report XBRL footnote disclosure textual analysis market reaction unexpected disclosures audit quality audit fees This study examines the requirement to disclose critical audit matters (CAMs), which became effective in 2019 and is one of the largest expansions of the U.S. audit...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (7): 401–428.
Published: 01 November 2022
... information spillovers audit quality auditor specialization audit fees PCAOB regulation The paper proceeds as follows: Section II describes the model. Section III characterizes a mechanism that yields audit specialization and, in turn, establishes how specialization affects audit fees and audit...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 303–331.
Published: 01 March 2021
... cycle and little support for “fresh-look” benefits provided by the new audit partner. Audit fees decline and audit hours increase after mandatory rotation, but then reverse over the tenure cycle. We also find evidence that audit firms use “shadowing” in preparation for a lead partner turnover...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (2): 61–88.
Published: 01 March 2020
...Shane S. Dikolli; Thomas Keusch; William J. Mayew; Thomas D. Steffen ABSTRACT We investigate the audit fee response to CEO behavioral integrity (BI). BI refers to the perceived congruence between an individual's words and deeds ( Simons 2002 ). Because low word-deed congruence should result...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (5): 139–163.
Published: 01 September 2019
... audit fees difference-in-differences For me, this issue has always been more about improving audit quality, which is not where it should be, by enhancing and influencing a leader's sense of individual accountability and acceptance of responsibility for a team effort he or she has led...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (2): 297–323.
Published: 01 March 2019
... a female lead audit partner. In addition, the experience of the client's board is positively associated with the experience of the lead audit partner. In terms of audit quality, we find that higher audit fees are positively associated with female and more experienced audit partners. Our results shed light...
Journal Articles
The Accounting Review (2018) 93 (6): 1–28.
Published: 01 November 2018
... incentives increases the likelihood of misstatements. Further, auditors discount the audit fee premium associated with compensation-based incentives when executives have accounting competence. Together, our results suggest that a dark side of accounting competence emerges in the presence of certain...
Journal Articles
The Accounting Review (2018) 93 (2): 1–35.
Published: 01 March 2018
...Andrew A. Acito; Chris E. Hogan; Richard D. Mergenthaler ABSTRACT We investigate whether PCAOB-identified audit deficiencies lead to higher audit fees or turnover likelihood for clients of Big 4 auditors. To examine this, we identify areas of GAAP related to PCAOB deficiencies for each auditor. We...
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... disclosures, longer audit delay, and higher audit fees. In comparison to commonly used measures of operating and linguistic complexity, the associations between ARC and these outcomes are more consistent, exhibit greater explanatory power, and have stronger economic significance. These and additional...
Includes: Supplementary data
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Journal Articles
Journal Articles
The Accounting Review (2016) 91 (2): 463–488.
Published: 01 March 2016
... does not necessarily reduce audit fees. Instead, we find an increase in audit fees when acquirers are international Big 4 audit firms even when we control for possible changes in market power. This premium is at least partially due to the certification effect of international Big 4 audit firms...
Journal Articles
The Accounting Review (2015) 90 (6): 2205–2234.
Published: 01 November 2015
...Yangyang Chen; Ferdinand A. Gul; Madhu Veeraraghavan; Leon Zolotoy ABSTRACT Using a large sample of U.S. firms spanning the period 2000–2010, we document a strong positive association between the sensitivity of CEO compensation portfolio to stock return volatility (vega) and audit fees. We also...
Journal Articles
The Accounting Review (2015) 90 (5): 1721–1754.
Published: 01 September 2015
... Leuven for their helpful comments on prior versions of this paper. Editor's note: Accepted by John Harry Evans III. August 2013 December 2014 2015 auditor industry specialization audit fees economies of scale homogenous industries...
Journal Articles
The Accounting Review (2015) 90 (4): 1517–1546.
Published: 01 July 2015
...Hua-Wei Huang; K Raghunandan; Ting-Chiao Huang; Jeng-Ren Chiou ABSTRACT Issues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years...