Hoffman, Benjamin W.; Nagy, Albert L. - In: Managerial Auditing Journal 32 (2017) 7, pp. 715-730
. Practical implications The findings of audit fee discounting literature related to the post-SOX period are mixed. This study … adds to this stream of literature by supporting the notion that audit fee discounting is being practiced post-SOX and is a … show that, even in the post-SOX environment, auditors will employ the use of audit fee discounting if a change in …