consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more … conservative accruals. However cross-sectional analysis across market segments reveals that audit fees increase primarily in the …

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies … the interplay between accounting conservatism, auditing conservatism and earnings quality. The result reveals a positive … and significant effect of auditing conservatism on earnings quality but no significant effect of accounting conservatism …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

find that REM is significantly positively related to audit fees and that this relation is incremental over and beyond the … between REM and audit fees is stronger than the same relation between AEM and audit fees in the post-SOX period, whereas the … opposite is true in the pre-SOX period. I find that the positive relation between REM and audit fees is intensified for the …

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 …

consequences of RPTs (declines in shareholder wealth, lowered accounting quality and an increased likelihood of financial fraud … management and how audit quality can affect the relationships investigated …

audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional … results demonstrate that positive abnormal audit fees are negatively associated with audit quality and imply that the audit … fee premium is a significant indicator of compromised auditor independence due to economic auditor-client bonding. Audit …