The purpose of this paper is to integrate research on audit markets, fees and production. We present a model of the components that determine audit fees and production [hours]. We observe that, overall, knowledge is concentrated on certain aspects of the model and it is not well-integrated. In...

We use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor-provided non-audit services (NAS) on audit quality. We find that first-year audits receive lower assessments of audit quality and that quality improves shortly...