SEC enforcement actions pay higher audit fees in subsequent periods. This finding is robust after controlling for … that investigates the effects of SEC enforcement actions on subsequent audit fees.  …

Purpose – The purpose of this study is to examine the change in audit fees for US‐listed foreign firms in their first … research design and sample allows the authors to control for the general market‐wide increases in audit fees. The paper … examines the annual change in audit fees from the preceding year to the first year of Section 404 compliance. Findings – It is …

(same or different) and number of internal control weaknesses on audit fees. The paper also examines whether firms that … remediate continue to incur higher audit fees compared to firms that never disclosed a weakness. Design …/methodology/approach – The authors evaluate the impact of internal control weaknesses and their remediation on audit fees using ordinary least …

explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less … audit fees relative to other companies in their industries are more likely to be loyal to their auditors. Design … controlling for factors that are expected to be associated with client loyalty. Findings – Results show that relative audit fees …

abnormal audit fees on management behaviors of audit opinion shopping. Design/methodology/approach – Using empirical research … moderating effect on the relationship between abnormal audit fees and audit opinion shopping; abnormal descent of audit fees … increase of audit fees and audit opinion shopping. Practical implications – This study has a significant practical implication …

size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit … quality of audit and simultaneously CPA firm size and audit fees do not significantly affect to quality of audit in public …

explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less … audit fees relative to other companies in their industries are more likely to be loyal to their auditors. Design … controlling for factors that are expected to be associated with client loyalty. Findings – Results show that relative audit fees …

This study examines the relationship between corporate governance and audit fees during the period before and after the … reveals a significant and positive relationship between corporate governance and audit fees. However, the relationship becomes …

conflict resides between managers and shareholders (Type I). Using an audit fees model derived from Simunic (1980), we study … the impact of type I and type II agency conflicts on audit fees in high vs. low investor protection countries. <p>We then … audit fees and managerial shareholding, which is stronger for strong than for low investor protection countries; <p> 2) a …

abnormal audit fees on management behaviors of audit opinion shopping. Design/methodology/approach–Using empirical research … moderating effect on the relationship between abnormal audit fees and audit opinion shopping; abnormal descent of audit fees … increase of audit fees and audit opinion shopping. Practical implications–This study has a significant practical implication …