...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...

... 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...

... at an acceptably low level ( Hogan and Wilkins 2008 ). Given these conflicting predictions on what common ownership implies for audit pricing, and based on prior mixed evidence on the association between monitoring and audit fees ( Ewert and Wagenhofer 2019 ; Florou, Morricone, and Pope 2020 ), the relation...

... 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...

... the International Monetary Fund (IMF) in 2001, suggest that terrorism has a modest or insignificant effect on business operations. Based on their conclusions, there would be no relationship between terrorism risk and audit pricing. Alternatively, increased terrorism risk has the potential to create a negative...

... Business School, and the Gies College of Business, respectively. Editor's note: Accepted by Udi Hoitash. February 2018 March 2019 2019 securities litigation reputation audit fees audit pricing bargaining power Our setting relies on bargaining power between...

... 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...