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Keywords: audit fees
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Journal Articles
Journal of Information Systems (2024) 38 (1): 39–66.
Published: 01 March 2024
...Myojung Cho; Feiqi Huang; Xin Luo ABSTRACT Using a recently developed proxy for retail investor attention to 10-K filings on EDGAR, we investigate the relationship between retail investor attention and audit fees. We find that retail investor attention is positively related to audit fees...
Journal Articles
Journal Articles
Journal of Information Systems (2023) 37 (2): 77–100.
Published: 01 June 2023
... lower audit fees after the incident. Furthermore, Deloitte’s audit clients suffered significant negative market reactions postbreach. Our results suggest pervasive implications of cyberattacks on auditor reputation and support recent congressional efforts to expand regulation in this area. This study...
Journal Articles
Journal of Information Systems (2021) 35 (3): 177–197.
Published: 01 September 2021
...Ju-Chun Yen ABSTRACT This study investigates whether a client's use of a Legal Entity Identifier (LEI) is associated with audit fee changes. An LEI uniquely identifies different legal entities worldwide, making audit clients' transactions and related parties more transparent and traceable...
Journal Articles
Journal of Information Systems (2019) 33 (2): 177–204.
Published: 01 June 2019
..., our study examines whether auditors price breach risk into their fees and if a firm's internal governance can mitigate the potential increases in audit fees. Using a sample of breached firms ranging from 2005–2014, we adapt the Houston, Peters, and Pratt (2005) model to explore how auditors view...
Journal Articles
Journal of Information Systems (2016) 30 (1): 93–116.
Published: 01 March 2016
... and detecting accounting irregularities. Thus, the relationship between clients' IT investments and audit risk deserves research attention. Using IT data of U.S. firms from 2000 to 2009, we find that IT investments are positively related to audit fees (and abnormal audit fees), the probability of auditors...
Journal Articles