This study investigates whether the presence of rookie independent directors (rookie IDs) is associated with audit fees and finds a positive association. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs have no academic background, are appointed...

This study examines whether the presence of rookie independent directors (IDs) is associated with audit fees.We find that the presence of rookie IDs increases firm’s audit fees. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs serve for audit...

In this study, we investigate whether individual auditors have their own styles by examining their clients' financial statement comparability based on a sample from China. We first confirm the existence of an office-level auditor style (Francis et al. 2014) in China. More importantly, we show...