This paper investigates how external auditor provision of significant non-audit services and client pressure to use the work of internal audit influence external auditors' use of internal auditors' work. More specifically, we study how external audit evidence gathering choices are influenced by...

We examine the association between U.S. audit market structure and both audit price and quality. The significant consolidation of the largest audit firms and its effect on market structure has raised international concern among policy makers. We address this concern by examining the association...

We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact on the supply and demand for audit quality. Our approach allows us to investigate manager demand for audit quality and how other auditors respond to the increased competition from the...

We use experimental markets to examine whether providing consulting services to a non‐audit client impacts audit quality. Our paper directly addresses concerns raised by the Public Company Accounting Oversight Board that the largest public accounting firms' growth in their consulting practices...