Purpose – The purpose of this study is to analyze the influence of IS audit time variables using accrual quality as a proxy for audit risk.Design/methodology/approach – The sample population of this study includes the firms that publicly noticed the special auditor time of IS from 2014 to...

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...

We investigate the audit fee response to CEO behavioral integrity (BI). BI refers to the perceived congruence between an individual's words and deeds (Simons 2002). Because low word-deed congruence should result in more explanations when communicating, we use variation in explanations beyond...

This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This...

We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting...

We examine whether personality differences between the CEO and CFO influence audit fees. Audit fees should reflect engagement risk associated with a client. We use personality differences between the CEO and CFO as a proxy for potential poor communication, reluctance to share information, and...

We investigate how auditors learn the technical aspects of their professional role while performing client engagements, and how that learning process has been shaped by changes in societal, economic and regulatory forces. Prior studies explicitly recognize that auditors need social skills and...

The purpose of this study is to analyze the decision factors of audit risk by using the audit times for each position announced in the audit. The sample of this study sets up a regression model that sets the audit times of each position classified as the dependent variable announced from FY2014...

Multinational corporations (MNCs) hire auditors to assess business partners’ compliance with quality, working conditions, and environmental standards. Independent third-party auditors are widely assumed to outperform second-party auditors employed and thus controlled by MNCs. However,...

This study examines whether the Islamic religious atmosphere of local communities influences audit pricing. We use a comprehensive survey conducted by Iran’s Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using a sample of 1,204 observations from firms...