Purpose - Investigates the extent to which a client's innovative effort affects the level of audit effort and whether the innovative-effort efficiency can attenuate the demand for greater audit effort associated with a client's risky research-and-development (R&D)...

We investigate the extent to which a client's innovative effort affects the level of audit effort and whether the innovative-effort efficiency can attenuate the demand for greater audit effort associated with a client's risky research-and-development (R&D) investments. We find that a client...

This study examines the effects of auditors' supply-chain knowledge spillover on audit pricing. Analyzing data from audit analytics for the period from 2003-2009, we find that an auditor with supply-chain knowledge offers reduced audit fees. Specifically, the auditor with joint...