Li, Yutao; Luo, Yan - In: Review of Accounting and Finance 16 (2017) 1, pp. 2-20
Purpose This study examines whether auditors’ pricing decisions on managerial ability are affected by auditor litigation risk (financial distress or financial crisis), auditor’s familiarity with their client or regulatory changes in the post-Sarbanes–Oxley Act of 2002 (SOX) era....