liability partnership firms are more likely to issue modified audit opinions than are auditors in limited liability CPA firms …

both unexpected total and nonaudit fees. These results suggest that auditor fee dependence on the audit client is …

This study examines whether political connections further impair auditor independence when auditor provides non-audit … services in Malaysia. We examine whether political connections moderate the relationship between non-audit fees and audit fees …, we find a positive and significant relationship between non-audit fees and audit fees, and the relationship becomes …

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 …

This study investigates the influence of management over auditor selection decisions during a period in which audit … quality audit committee. As SOX presumes that management influence over auditor selection leads to negative outcomes, we also … between management influence over auditor selection and subsequent audit quality is influenced by audit committee quality …

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms … understanding audit demand and production economics. For U.S. firms with publicly-traded debt, we hold constant the regulatory … market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit …

be looked at. Finally, we discuss potential alternative audit market structures developed overseas and briefly discuss …

Using a sample of audit firm mergers in China's audit market, this paper provides evidence on the way auditor … independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to … the aggregate quasi rents at stake directly after controlling for the confounding effects of auditor competence, audit …