In the past six years, the average number of industries (2-digit SIC) serviced by audit offices in the United States … has grown by 20% and the number of industries where the office has specialization has fallen by 40% (Data Source: Audit … the effect of diversification at the audit office level on audit quality. Four proxies of audit quality are examined …

exists between audit and non-audit service fees — indicating the presence of knowledge spillover effects among healthcare …The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US … analysis, we find that joint expertise significantly affects audit pricing in the healthcare sector. We find a fee premium of …

We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit … allowances. Overall, the results provide some evidence suggesting that U.S. partner rotations support a fresh look at the audit …

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms … understanding audit demand and production economics. For U.S. firms with publicly traded debt, we hold constant the regulatory … market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit …

exploit a regulatory exemption that permits companies to exclude acquired operations from an internal control audit. Using … internal control audit. This negative reaction is larger when more of the company's operations are excluded from audit and when …

We investigate the effect of audit partner style on financial statement comparability in a U.S. setting using newly …-available data from 2016 to 2020. We document an audit partner style effect on comparability incremental to audit firm and audit … office effects. Our results are consistent across several comparability measures (accruals similarity, audit fees, and audit …

This study contributes to the audit reporting literature by examining how disclosure of critical audit matters (CAMs …) in the audit report varies with perceived litigation risk and financial reporting quality. Consistent with the litigation … hypothesis (Skinner, 1994), I find a positive association between litigation risk and the number of CAMs in the audit report …

engagement partner and other accounting firms who take part in a public company audit (PCAOB 2015). The rules require disclosure … accountability among audit partners, thereby increasing audit quality. Public accounting firms, most notably Big Four audit firms …After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted Rule 3211 …

, and policy makers alike. Our model predicts a negative relation between auditor supplied non-audit fees and auditor … reliable negative relation between non-audit fees and our proxy for auditor independence, which is consistent with our theory …