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A reexamination of audit fees for initial audit engagements in the post-SOX period
Desir, Rosemond; Casterella, Jeffrey R.; Kokina, Julia - In: Auditing : a journal of practice & theory 33 (2014) 2, pp. 59-78
Persistent link: https://www.econbiz.de/10010407845
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Regulatory intervention and audit quality : new evidence from audit firm suspension
Feng, Zhuoan; Li, Zixuan; Wong, Hau Yan; Wong, Jilnaught - In: Meditari accountancy research 31 (2023) 5, pp. 1165-1189
Persistent link: https://www.econbiz.de/10014432493
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Does the disclosure of an audit engagement partner's name improve the audit quality? : a difference-in-difference analysis
John, Kose; Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-30
On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner’s name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …
Persistent link: https://www.econbiz.de/10012794380
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Overvalued equities and audit fees : a research note
Habib, Ahsan; Gong, Rong; Hossain, Mahmud - In: Managerial auditing journal 28 (2013) 8, pp. 755-776
Persistent link: https://www.econbiz.de/10010189467
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gripper, Brandon; Hail, Luzi; Leuz, Christian - 2018
Persistent link: https://www.econbiz.de/10012065119
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No news is bad news : do PCAOB part II reports have an effect on annually inspected firms' audit fees and audit quality?
Johnson, Elizabeth; Reichelt, Kenneth J.; Soileau, Jared S. - In: Journal of accounting literature : the official journal … 41 (2018), pp. 106-126
Persistent link: https://www.econbiz.de/10012030534
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2018
We provide the first partner tenure and rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as economic tradeoffs with respect to audit hours and fees. On average, we find no evidence for audit quality...
Persistent link: https://www.econbiz.de/10011932380
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What's in a name? : initial evidence of U.S. audit partner identification using difference-in-differences analyses
Cunningham, Lauren M.; Li, Chan; Stein, Sarah E.; … - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 139-163
Persistent link: https://www.econbiz.de/10012121929
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On the economics of mandatory audit partner rotation and tenure : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 303-331
Persistent link: https://www.econbiz.de/10012508250