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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Pro forma disclosures, audit fees, and auditor resignations
Chen, Long; Krishnan, Gopal; Pevzner, Mikhail - In: Journal of accounting and public policy 31 (2012) 3, pp. 237-257
Persistent link: https://www.econbiz.de/10009559163
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Client risk management : a pecking order analysis of auditor response to upward earnings management risk
Krishnan, Gopal; Sun, Lili; Wang, Qian; Yang, Rong - In: Auditing : a journal of practice & theory 32 (2013) 2, pp. 147-169
Persistent link: https://www.econbiz.de/10009751175
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Effect of regulatory changes on auditor independence and audit quality
Hossain, Sarowar - In: International journal of auditing : IJA 17 (2013) 3, pp. 246-264
Persistent link: https://www.econbiz.de/10010197477
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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Abnormal audit fees and audit quality : initial evidence from the German audit market
Krauß, Patrick; Pronobis, Paul; Zülch, Henning - In: Journal of business economics : JBE 85 (2015) 1, pp. 45-84
Persistent link: https://www.econbiz.de/10010476673
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Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel; Guo, Peng - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
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Abnormal audit fee and audit quality
Asthana, Sharad C.; Boone, Jeffery P. - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 1-22
Persistent link: https://www.econbiz.de/10009614996
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Abnormal Audit Fees and Audit Quality : The Importance of Considering Managerial Incentives in Tests of Earnings Management
Eshleman, John Daniel - 2014
Are high audit fees a signal that the auditor exerted more effort or a signal that the auditor may be losing her independence? Prior literature offers conflicting evidence. In this paper, we re-examine the issue on a sample of clients who have both the incentive and the ability to use...
Persistent link: https://www.econbiz.de/10013058925