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Keywords: audit fees
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 147–169.
Published: 01 May 2013
...' signed discretionary accruals and subsequent audit pricing and auditor resignation decisions. We find that audit fees and resignations are positively associated with the risk of upward earnings management. We document a pecking order of auditor responses and find that auditors are more likely to respond...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 67–96.
Published: 01 May 2013
... higher audit fees compared to clients not involved in such activities. In this study, we examine the relation between the fees charged by auditors and clients' involvement in controversial corporate activities. Using a unique dataset from Kinder, Lydenberg, and Domini Research and Analytics (KLD...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 47–73.
Published: 01 August 2012
.... House of Lords 2011 ) by analyzing the change in Big N audit fee premium over the Big 6, Big 5, and Big 4 periods, and across different client segments. Using a large sample of Australian publicly listed companies over the years 1996–2007, we find that while premiums paid to Big N auditors have...