Agana, Joseph Akadeagre; Alon, Anna; Zamore, Stephen - In: Journal of Accounting Literature 45 (2023) 2, pp. 340-363
Purpose With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted research trends over time and shaped different...