We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients. Using data from the United States (U.S.) and Taiwan, we find evidence of lower audit fees among non-restating companies...

In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for and oversee firms' financial reporting (e.g., auditors, management, and audit committees). Management succession introduces uncertainty...

In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as ‘an association'). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other...

Prior research documents improvements in pre-acquisition outcomes when acquirer and target firms engage the same audit firm to perform their financial statement audits before the acquisition. In contrast to prior studies, we examine whether the advantages of engaging a common auditor prior to an...