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Keywords: audit fees
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–24.
Published: 13 June 2024
...Michael L. Ettredge; Juan Mao; Mary Stone; Lili Sun SUMMARY We investigate the effect of the 2019 Coronavirus pandemic (COVID-19) on audit fees and filing delays following the pandemic’s onset. Employing location-specific stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 22 May 2024
... a new measure, distressed client auditing experience, we find consistent evidence that audit offices with more of such experience exhibit a reduced likelihood of both Type I and Type II GCO misclassifications. In addition, this type of auditor experience helps to reduce audit fees, likely through...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 131–158.
Published: 01 May 2024
...Feiqi Huang; Tawei Wang; Ju-Chun Yen SUMMARY This study investigates whether audit clients’ blockchain activities (including crypto-related activities) affect audit risk by examining the association between blockchain disclosures in 10-K filings and audit fees. Focusing on U.S. firms between 2013...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 43–72.
Published: 01 May 2024
... University, College of Business, Adkerson School of Accountancy, Starkville, MS, USA. Editor’s note: Accepted by Chan Li, under the Senior Editorship of Jayanthi Krishnan. 08 07 2022 15 08 2023 23 08 2023 2024 turnover financial reporting risk audit fees financial...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 73–99.
Published: 01 February 2024
... control, and contribute to evidence gathering and information sharing in the conduct of the audit. Using a large sample of Belgian private firms with data on employee training, we find that a one standard deviation increase in clients’ training cost (hours) reduces audit fees by approximately 3.4 percent...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 167–190.
Published: 01 February 2024
...Dahlia Robinson; Thomas Smith; Stephanie Walton SUMMARY We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 20 December 2023
... and improve contract efficiency. Our evidence shows that cross-ownership is positively associated with higher borrower audit fees, our proxy for audit quality. We also find that the effect is more pronounced for larger loans. Overall, these results suggest that cross-owners view external audits to be a viable...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–29.
Published: 26 October 2023
... covenants. In examining audit effort implications for borrowers, we find that ACPs are associated with higher audit fees and longer audit report lags. This is consistent with auditors responding to the litigation risk ACPs impose. In samples where the risk of third-party litigation is greater...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 183–210.
Published: 01 February 2023
..., and whether quality concerns are realized. Then, for non-pro bono audits, we calculate abnormal audit fees and examine their impact on audit quality. We find that pro bono audits are mainly supplied by Big 4 auditors to charities with greater public donations, a lower debt ratio...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 135–162.
Published: 01 November 2022
... find that in industries with more complex accounting, clients of M&A expert auditors are less likely to experience M&A-related misstatements. In industries with less complex accounting, M&A experts pass audit fee savings to their clients during acquisition years. Additional analyses suggest...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 95–119.
Published: 01 August 2022
... in recent years. We extend the traditional framework used to classify audit fee research by adding a novel structure that focuses on political, economic, social, technological, legal, and environmental/ecological factors (a PESTLE analysis). We provide a systematic review of the literature on external...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 27–55.
Published: 01 May 2022
...Matthew J. Beck; Matthew Glendening; Chris E. Hogan SUMMARY We examine the consequences of firms' disaggregation choices for auditor effort and audited financial statements. We document a significant positive association between disaggregation and audit fees, our proxy for auditor effort. Using...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 99–121.
Published: 01 November 2021
.... However, we also find that the reporting behavior of prior-auditor CFOs becomes more aggressive over time as the salience of their audit experience decays. Further, we find that audit fees are lower for clients with prior-auditor CFOs but increase as the CFOs' time away from auditing increases. Overall...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 23–48.
Published: 01 May 2021
...Effiezal Aswadi Abdul Wahab; Willie. E. Gist; Ferdinand A. Gul; Mazlina Mat Zain SUMMARY This study examines the relationship between outsourced internal audits, nonaudit services, and audit fees. We use Malaysian data to show that client firms that outsource their internal auditing function (IAF...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 31–55.
Published: 01 November 2020
...Chiraz Ben Ali; Sabri Boubaker; Michel Magnan SUMMARY This paper examines whether multiple large shareholders (MLS) affect audit fees in firms where the largest controlling shareholder (LCS) is a family. Results show that there is a negative relationship between audit fees and the presence, number...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 167–199.
Published: 01 November 2020
... basis and regress audit fees on drought intensity after controlling for other known factors of audit fees. We document that auditors charge significantly higher audit fees for client firms headquartered in areas affected by drought. The effect of drought on audit fees is more pronounced among firms...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 113–141.
Published: 01 November 2020
... auditor choice Big 4 auditors audit fees audit quality competition Regulators, researchers, and practitioners have long recognized the importance of understanding the effects of audit market competition on audit outcomes ( Simunic 1980 ; GAO 2003 ; Oxera 2006 ; GAO 2008 ). Archival proxies...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 139–161.
Published: 01 May 2020
... to shareholders, we find that characteristics of managerial tone that reflect impaired source credibility are associated with higher audit fees. Additional tests, including a change analysis and controls for other managerial characteristics, future client performance, and aggressive accounting choices...