A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession....

This paper studies the effect of losses due to audit error on audit quality when the auditor's report of earnings is used for managerial compensation and the auditor can learn about the firm's productivity environment by observing the manager's effort. If the auditor observes the manager's...

Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual...

This study examines whether CEO equity incentives have an impact on audit pricing. Prior studies investigate whether CEO equity incentives motivate executives to manage earnings for personal financial gains. Our focus is on whether auditors perceive CEO equity incentives to be associated with...

This paper updates how archival audit research has evolved since the summary in Francis (2004) of what we knew then about audit quality. The paper describes an evolution from “going big” and asking basic questions about the audit market, institutions, and audit quality, to “going small”...

This research aims to reveal whether independent auditor's (as the real person and the legal entity) qualifications (audit firm size, audit opinion, audit gender, audit firm specialization, audit firm rotation, geographical difference) have any effect on earnings management via discretionary...

An increasing number of Australian companies pay fees to members of audit committees and the amount of such fees is rising. This study examines whether the existence and amount of audit committee fees paid to audit committee members is associated with reduced earnings management through a higher...

This paper examines how the effect of the audit partner on accounting estimates varies across the tenure of a partner/client relationship. Using confidential data on audit partner identity in the banking industry, we find that banks systematically report higher loan loss reserves (LLRs) at the...

This study analyzed the relationship between firm market power and audit fee decision. Specifically, the impact of the market power measured by market share on audit fee was determined, and also the impact of the company's governance structure on the relationship between market power and audit...

This paper studies the relationship between audit and non-audit service fees in the UK life insurance industry in the period 1999-2009. Moreover, we examine the impact of ownership structure and internal governance on the level of direct audit fees. Utilizing panel data econometric techniques,...