...Ying Huang; Ningzhong Li; Jieying Zhang; Xiaolu Zhou ABSTRACT Using a Supreme Court ruling that rejected the use of “bright-line” rules previously relied upon in evaluating materiality claims, this study examines how heightened materiality uncertainty impacts audit pricing. We expect...

...Simon Yu Kit Fung; Ferdinand A. Gul; Jagan Krishnan ABSTRACT We examine the effects of city-level auditor industry specialization and scale economies on audit pricing in the United States. Using a sample of Big N clients for the 2000–2007 period, and a scale measure based on percentile rankings...