This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively...

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...