audits performed by the sanctioned auditors.We employ two earnings management indicators as proxies for audit quality: loss … this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …

This study investigates how audit firm quality indicators relate to audit quality at the engagement-level. Specifically …, eight input and two output audit firm quality measures are constructed and related to a broad range of engagement …-level input and output audit quality measures. We find that audit firm quality generally relates positively to audit hours and …

This study examines the relations between audit quality, audit firm size, and financial performance. This study … estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work … categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and …

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries … and users, and auditor's competence, as rated by the auditor, are the primary determinants of audit quality. The purpose … of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within …

This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year … auditor's client portfolio), affect audit quality. Using a sample of 8,384 firm-year observations during the period 2006 … audit quality among individual auditors. Our archival findings suggest that these pressures can transcend the quality …

This paper investigates the effect of firm- and country-level governance quality on audit quality, as measured by (i …) auditor choice and (ii) audit fees. Our findings are three-fold. First, our evidence suggests that board independence is … auditor. Second, board size, board independence and director shareholdings are positively related to audit fees, while …

dataset of individual audit partners for a large sample of private companies and employ a novel research design exploiting the … fact that auditees may follow the auditor who switches affiliation from a non-Big-4 to a Big-4 firm. Thus, we compare audit … quality and audit fees of the same partner-auditee pairs before and after the switch. The results show that the Big-4 effect …

dataset of individual audit partners for a large sample of private companies and employ a novel research design exploiting the … fact that auditees may follow the auditor who switches affiliation from a non-Big-4 to a Big-4 firm. Thus, we compare audit … quality and audit fees of the same partner-auditee pairs before and after the switch. The results show that the Big-4 effect …

the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality …'s reporting bias or the manager's reaction to changes in audit quality. Our study provides theoretical guidance on these … interrelations, and how changes in the manager's or the auditor's incentives affect both reporting bias and audit quality …

One of the key reforms aimed at improving audit quality has been the introduction of public oversight over the auditing … profession by national public oversight bodies (POBs). The foundation of their strategy is inspections of audit firms. However …, little is known about the impact of inspections on audit quality from an international perspective. We examine the effect of …