... audit markets audit fees trust culture civic cooperation In this paper, we investigate how selected country-level cultural attributes affect the provision of auditing services across the globe. One aspect of a culture is the extent of “trust” among individuals within the culture. Trust...

.... 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. Archival research on audit partner rotation is restricted because only a few jurisdictions require the name of the lead engagement partner...

...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...