in recent years, it does not appear that the decline can be attributed solely to increases in audit quality. Instead, we …

In this paper, we document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 … validate existing popular proxies of audit quality. Of all the audit quality proxies, we find that restatements consistently … predict all of the top six most cited audit deficiencies. The ratio of audit fees to total fees and the presence of a city …

intentionally distort earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of …

earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of the …

decline can be attributed solely to increases in audit quality. Instead, we consider whether the Supreme Court cases limiting …

; and (ii) is less likely to name a Big N audit firm relative to individual Big N partners. Moreover, the SEC relies …

consistent with better audit quality from knowledge spillovers due to the joint offering of audit and consulting services. Events …’ reputational incentives, possible synergies and knowledge transfers imply that NAS offered by audit firms can be associated with …We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services …

consistent with better audit quality from knowledge spillovers due to the joint offering of audit and consulting services. Events …’ reputational incentives, possible synergies and knowledge transfers imply that NAS offered by audit firms can be associated with …We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services …