non-legalizing states, we document an increase in audit fees incurred by banks located in legalizing states after cannabis … legalization. This finding is consistent with increased auditor effort and engagement risk being an unintended consequence of state …-level recreational cannabis legalization. In supplemental analysis, we find that the relation between banks' audit fees and cannabis …

most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result … regulation will enhance auditor independence remains open. We examine the association between future NAS fees and audit quality … audit quality. This suggests that the expectation of future purchases of this type of NAS may impair auditor independence …

auditor competition, audit quality, client misstatements, and regulatory policy all in a unified framework. We demonstrate how … auditors or clients' proprietary databases, but also cross-auditor verifications through zero-knowledge protocols that preserve … data privacy. Consequently, the technology disrupts conventional audit pricing and effort focus: Auditors' competitive fees …

mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on … company, audit firm-size, complexity of operations, auditor industry) there is a significant relationship on the relationship …Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …

We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate … governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in … the development of an audit program, they will affect audit effort and hence audit fee. We find that managerial equity …

. Using the 150-hour education requirement in the U.S. and the audit services market during the period 2000-2004 as the …, on average, 4.8 percent more in audit fees than corporations in states that have not implemented the 150-hour requirement …. Additionally, we find that audit fees increase as time passes after implementing additional education requirements. We also provide …

audit quality while holding firm-specific factors which influence the choice of auditor, accrual quality, and audit fees …I examine the effects of changes in audit quality on changes in accrual quality and audit fees for a sample of … companies who have switched audit engagement offices within the same audit firm. This setting allows me to research changes in …

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 …

, in UK and in Australia with a higher predicted likelihood of ICW are associated with significantly higher audit fees and …

Prior studies have explored whether there are differences in audit quality between Big 4 and non Big 4 audit firms in … the private client segment. This study extends the research by investigating if, and possibly how, audit quality and audit … pricing varies between a broader range of audit firms as well as with audit office size. We study quality and pricing in the …