Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-20 of 76
Keywords: audit fees
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
1
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 27–53.
Published: 01 February 2025
... their shares to support their firms’ financing (business-pledging firms) or to increase their personal wealth (individual-pledging firms). Based on data from listed nonstate-owned Chinese firms, we find that auditors are less likely to issue modified audit opinions and more likely to charge lower audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 1–26.
Published: 01 February 2025
... 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 1–23.
Published: 14 November 2024
...Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard SUMMARY The U.S. SEC permits exemptions from U.S. domestic securities regulation for foreign-domiciled firms that qualify as foreign private issuers (FPIs). We study the impact on audit fees when foreign-domiciled firms lose or gain FPI status...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 25–50.
Published: 01 November 2024
... 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 1–21.
Published: 13 August 2024
...Narendra Nath Kushwaha; Abhinav Anand; M. Jayadev; K. Raghunandan SUMMARY We examine the effect of related party transactions (RPTs) on audit fees in Indian public companies. RPTs can be used to manipulate financial statements or to transfer wealth between firms and their related parties...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 77–105.
Published: 01 August 2024
... 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 1–29.
Published: 26 July 2024
... passed on to clients. This study documents a positive relation between the infrequency of Big-R restatements of financial statements across an audit office’s portfolio of publicly traded clients (which proxies for effectiveness) and lower audit fees (which proxies for efficiency), ceteris...
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
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
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 159–187.
Published: 01 May 2024
... of Business and IT, Finance Department, Southfield, MI, USA. Editor’s note: Accepted by Adi Masli, under the Senior Editorship of Jayanthi Krishnan. 20 07 2022 05 08 2023 06 09 2023 2024 goodwill impairment critical audit matters disclosure PCAOB audit fees...
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 (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...
1