... incentives for high audit quality, more competition, and higher audit pricing similarity to the U.S. These findings have important implications for regulators, managers, investors, accounting firms, and audit committees in international markets. Data Availability: The data used are publicly available from...

...Ahrum Choi; Sunhwa Choi; Jaeyoon Yu SUMMARY This study examines whether competitive pressure from peers within a local office (i.e., internal competition) affects audit partners’ audit pricing decisions. Using U.S. audit partner data from 2016 to 2022, we find that audit partners respond...

... 2023 common ownership audit pricing long-term and transient institutional investors SEC In additional analyses, we examine institutional investor characteristics that affect the relation between common ownership and audit fees. Consistent with Bushee (1998, 2001) , we differentiate...

... at the top is associated with reduced audit pricing and that this relation holds even for firms that report effective ICFR. This relation is stronger when employees' tone perceptions are more consistent throughout the organization, when accounting is more complex, and when earnings manipulation risk...

... from audit risk or a higher probability of residual litigation from business risk. To do so, I examine whether the positive association between audit pricing and terrorism risk increases for firms with a higher likelihood of corporate litigation in the upcoming year, based on the probability estimates...

... audit pricing bargaining power This study examines how bargaining power between Big 4 auditors and their clients changes when client misconduct unrelated to accounting is revealed at another client from the same audit office. This type of misconduct can temporarily negatively affect...

... acceptance and audit pricing) and using insights from the agency theory, we document that successor auditors incorporate a firm's ownership structure into their acceptance and pricing decisions following the resignation of the incumbent auditor. Big 4 auditors are more likely to serve as successor auditors...

...Karla M. Johnstone; Chan Li; Shuqing Luo SUMMARY: We investigate the association between auditors' supply chain knowledge and companies' audit quality and audit pricing. Auditor supply chain knowledge is a specialized understanding of information and processes regarding accounting and auditing...

..., these studies have relied on various dichotomous variables. In addition, the studies have either focused on the cost of Section 404 related to internal control testing or assumed that the increases in audit pricing occurred in 2002 when the law was enacted. By focusing on one industry (REITS), we find...

...Jonathan D. Stanley SUMMARY This study hypothesizes a link between observed audit prices and future reported changes in clients' economic condition. As predicted, results from a traditional audit fee model, estimated using a large sample of U.S. public company engagements spanning from 2000...