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1-20 of 63
Keywords: audit fees
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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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 163–184.
Published: 01 May 2020
...William J. Moser SUMMARY I examine whether terrorism or the risk of future terrorism affects audit fees paid by companies around the world. In the existing audit fee literature, it is unclear how terrorism risk enters the theoretical framework for audit fees. Using both a levels analysis...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 71–99.
Published: 01 February 2020
... where the audit firm issuing office changed but the audit firm did not change and investigate the effect of these changes on the audit. Our results indicate that companies that have a change in their audit firm's issuing office exhibit a decrease in audit quality and an increase in audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 151–171.
Published: 01 February 2020
... by charging higher audit fees, (2) whether they anticipate and price material cybersecurity risk before cyber incidents occur, and (3) whether increases in audit fees for firms experiencing a cyber incident in the current period are associated with subsequent cyber incidents. We find that only cyber incidents...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 177–200.
Published: 01 November 2019
...Bradley P. Lawson; Gerald S. Martin; Leah Muriel; Michael S. Wilkins SUMMARY Using a sample of public firm FCPA violations, we investigate how auditors respond to FCPA risk. We find that audit fees are higher for FCPA violators beginning in the violation period with an additional increase during...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 77–100.
Published: 01 November 2019
... Ege, and Justin Leiby acknowledge support from the Red McCombs School of Business, the Mays Business School, and the Gies College of Business, respectively. Editor's note: Accepted by Udi Hoitash. February 2018 March 2019 2019 securities litigation reputation audit fees...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 151–175.
Published: 01 November 2019
...Inder K. Khurana; Lei Zhao SUMMARY In April 2012, the Jumpstart Our Business Startups (JOBS) Act was enacted to revitalize the initial public offering market by reducing regulatory burdens for small firms. We focus on audit fees, one directly observable and significant cost of complying...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 1–22.
Published: 01 August 2019
...Eli Amir; Yanling Guan; Gilad Livne SUMMARY We examine the relation between timely loss recognition and abnormal audit, non-audit, and total fees over a period of thirteen years. We use positive abnormal audit (non-audit) fees as a measure of abnormal audit effort (economic bond). We report some...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 57–77.
Published: 01 May 2019
... skills, professional judgment, and skepticism. Supplemental tests relating auditors' SAT adoptions to their client-specific audit fees also provide initial support for auditors' reports that SATs are efficient audit tools. We are grateful to the practicing partners who participated in this study...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 1–26.
Published: 01 May 2019
... longer audit report lag, incur higher audit fees, and are more likely to receive a first time modified going concern opinion. We also show that readability of footnotes is associated with a higher likelihood of financial misstatements and future accounting-related litigation. Our results are robust...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 77–102.
Published: 01 February 2019
...Matthew Baugh; Jeff P. Boone; Inder K. Khurana; K. K. Raman SUMMARY We examine the consequences of misconduct in a Big 4 firm's nonaudit practice for its audit practice. Specifically, we examine whether KPMG's audit practice suffered a loss of audit fees and clients and/or a decline in factual...
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