companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more … conservative accruals. However cross-sectional analysis across market segments reveals that audit fees increase primarily in the …

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big … an important but often overlooked sector of the international audit market: non-Big 4 accounting firms. Specifically, we … improves after small international accounting firms join an AAN. We also find that AAN audit quality is not significantly …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

in recent years, it does not appear that the decline can be attributed solely to increases in audit quality. Instead, we …

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …

abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of …The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any … association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an …

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both … and auditors with market knowledge, the level of information disclosure is higher, and the auditor's attitude is more …

opportunistically utilize discretion in accounting estimates to manipulate losses to reported profits (i.e., auditor lenience). Auditing … factor when evaluating the materiality of misstatements. We find that audit office lenience is positively associated with … reporting discretion and auditors can avoid publicized audit failures …

This paper investigates whether the differences in audit quality between Big 4 and non-Big 4 auditors can be attributed … to the client’s pre-audit financial reporting quality or to the differences in audit treatment via audit adjustments …. Hand-collected pre-audit and audited financial statement data of Croatian listed companies enables us to determine the pre-audit …