audits performed by the sanctioned auditors.We employ two earnings management indicators as proxies for audit quality: loss … this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …

This study investigates how audit firm quality indicators relate to audit quality at the engagement-level. Specifically …, eight input and two output audit firm quality measures are constructed and related to a broad range of engagement …-level input and output audit quality measures. We find that audit firm quality generally relates positively to audit hours and …

This study examines the relations between audit quality, audit firm size, and financial performance. This study … estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work … categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and …

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of … the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo …

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries … and users, and auditor's competence, as rated by the auditor, are the primary determinants of audit quality. The purpose … of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within …

This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year … auditor's client portfolio), affect audit quality. Using a sample of 8,384 firm-year observations during the period 2006 … audit quality among individual auditors. Our archival findings suggest that these pressures can transcend the quality …

This paper investigates the effect of firm- and country-level governance quality on audit quality, as measured by (i …) auditor choice and (ii) audit fees. Our findings are three-fold. First, our evidence suggests that board independence is … auditor. Second, board size, board independence and director shareholdings are positively related to audit fees, while …

dataset of individual audit partners for a large sample of private companies and employ a novel research design exploiting the … fact that auditees may follow the auditor who switches affiliation from a non-Big-4 to a Big-4 firm. Thus, we compare audit … quality and audit fees of the same partner-auditee pairs before and after the switch. The results show that the Big-4 effect …

This study seeks to determine the role of audit firms' quality control (QC) system deficiencies, as measured by the … Public Company Accounting Oversight Board (PCAOB) inspection program, on audit quality and profitability. Using a unique … dataset of firm-wide QC deficiencies identified by the PCAOB during its inspections of audit firms, I find a negative …

dataset of individual audit partners for a large sample of private companies and employ a novel research design exploiting the … fact that auditees may follow the auditor who switches affiliation from a non-Big-4 to a Big-4 firm. Thus, we compare audit … quality and audit fees of the same partner-auditee pairs before and after the switch. The results show that the Big-4 effect …