... incrementally reduce audit fees, audit delay, and the likelihood of late filing. However, we find that this association is nonlinear and that much of the assurance benefit from ERM systems is captured when firms improve their ratings from Weak to Adequate. JEL Classifications: G22; M41...

... for their constructive comments and suggestions. partner rotation partner change audit fees audit report lag audit firm rotation audit delay industry specialist We examine how mandatory periodic audit partner rotation (hereafter, partner rotation) in the U.S. is related to audit fees and audit...

...Mina Pizzini; Shu Lin; Douglas E. Ziegenfuss SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts...