In this paper we examine the effect of Enron, Andersen, and Sarbanes-Oxley on the fees paid by clients for their audits, and on the movement of clients from one auditor to another. As a percentage of total assets the average audit fee increased from 0.092 percent in 2000, the year before the...

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...

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...