...' 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...

... higher audit fees compared to clients not involved in such activities. We thank Robert Knechel (senior editor), an anonymous reviewer, Steve Cahan, Dan Dhaliwal, Evelyn Gay, Clive Lennox, Wei Qiang, Ira Solomon, Steve Taylor, and Jenny Wenjun Zhang for their comments. We appreciate feedback from...

...Darius J. Fatemi SUMMARY This study uses experimental markets to gain insights into the effect of audit fee structure and auditor selection rights on auditor independence and client investment decisions. I find that firm managers are more willing to make a high cost/return investment under...

.... 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...