Asthana, Sharad; Balsam, Steven; Kim, Sungsoo - In: Accounting Research Journal 22 (2009) July, pp. 4-26
Purpose – The purpose of this paper is to examine the effect of the Enron scandal, Arthur Andersen's demise and the Sarbanes-Oxley Act on audit fees. Design/methodology/approach – The paper uses empirical methodology (univariate and multivariate). Findings – Audit fees and the Big-4...