permeates the audit process, driving decisions regarding client retention, audit pricing, the extent of audit testing, and the …, are more likely to issue going concern opinions, and charge higher audit fees when clients appear riskier in the context …

audit. Consistent with our prediction, disclosure benchmarking is positively associated with a client's financial statement …. Overall, this study offers an empirical look into the “black box” of the audit process by examining auditor benchmarking and …We examine auditors' disclosure benchmarking, which we define as auditors' acquisition of non-client financial …