...: Accepted by Gregory M. Trompeter, under the Senior Editorship of Jeffrey R. Cohen. August 2016 December 2017 © 2019 American Accounting Association. All rights reserved. 2019 audit markets audit fees trust culture civic cooperation In this paper, we investigate how...

.... Our study suggests that the extent to which firms are able to pass on the costs of partner rotation varies across different segments of the audit market. The paper has benefitted from the helpful comments of Jere Francis, Majella Percy, two anonymous reviewers, W. Robert Knechel and Marleen...

...Nathan J. Newton; Dechun Wang; Michael S. Wilkins SUMMARY: We examine the relationship between auditor competition and the likelihood of financial restatements that occur as a result of failures in the application of generally accepted accounting principles (GAAP). Policy makers and audit market...