This study examines whether and how audit quality affects a firm's technological innovation. Using a sample of 7,482 U.S. firms between 2000 and 2009, we demonstrate that high audit quality is associated with lower innovation output, measured by patent counts and patent citations. The effect...

This study examines the effects of service innovation on financial performance of proprietorship audit firms in Taiwan. This study divides total sample into three business strategy categories, including conventional, non-conventional, and general firms. Non-conventional firms have the highest...