Agana, Joseph Akadeagre; Alon, Anna; Zamore, Stephen - In: Journal of Accounting Literature 45 (2023) 2, pp. 340-363
standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change … that emerged is how deficiencies in the audit processes and in the client's internal controls are translated into audit … fees. The authors discuss regulatory initiatives pursued in other jurisdictions, including mandatory rotation of firms …