Auditing as a corporate governance mechanism has attracted considerable research attention. Audit quality has come under increased scrutiny because of joint provision of audit and non-audit services (NAS). There are two competing hypothesis regarding the impact of NAS on financial reporting...

We investigate the association between state-level money laundering sentences and audit fees in the US. Money laundering measures a broad category of offenses involving financial transactions using funds or monetary instruments gained through criminal activities and tax evasion. We find that...

This research investigates the association between the presence of problem directors on company boards and audit committees and audit fees of companies. The presence of problem directors on company boards and audit committees is a sign of past management failures and indiscretions. Such...

This paper investigates the effect of related-party transactions (RPTs) on audit fees in China. RPTs may violate the arm's-length assumption of regular market-based transactions, impairing the representational faithfulness and verifiability of accounting data and, as a consequence, increase...