We use data from China to examine whether regulations that limit management influence over auditors improve audit … 2004 aimed at improving audit quality for state-owned enterprises ultimately controlled by the central government (CSOEs … difference-in-difference design to study the impact of these regulations on audit quality. We find that audit quality for CSOEs …

replacement of professional staff could have an adverse impact on audit quality. Using proprietary data from a Big Four accounting … firm in Taiwan, we employ survival analysis and examine the factors that explain the turnover of entry-level auditors. We …

and audit fees are associated with higher levels of real earnings management. We find similar, albeit weaker, results for … tenure is associated with greater real earnings management, which could suggest merits of mandating audit firm rotation …

Regulators do not prohibit auditors from providing tax services to their audit clients, provided these services are … preapproved by audit committees. I examine whether the association between auditor-provided tax services and earnings management … in tax expense varies with audit committee effectiveness. I develop a composite proxy for audit committee effectiveness …

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating … auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee … find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting …

reputational consequences that engagement partners suffer for having a recent history of past audit failures. We find that when an … engagement partner's recent history of poor audit quality is observable to audit clients, they are more likely to lose clients … and are less likely to be reassigned to serve other clients of the audit firm over the next five years. We also find that …