We document a fee premium for audit partners who have gained expertise in digitalization by specializing in highly or similarly digitalized clients. Overall, our evidence is consistent with the view that the digitalization of a client's business and information systems provides audit partners an...

This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...

This research contributes to understanding the spillover effect of customer digital transformation along the supply chain. We take a supply chain relationship perspective to explore the influence of customers' digital transformation on suppliers' audit fees and find a significant reduction in...

This study explores the characteristics that influence the success factors of accounting firms in the introduction of a RPA system. The RPA system success factors used in this paper are based on the measurements of the Technology Acceptance Model (TAM) and the Information System Success Model...