This paper examines how external auditors' reliance decisions on the internal audit function (IAF) are affected by two … Public Company Accounting Oversight Board (PCAOB) regulatory actions (the risk-based audit approach required by auditing … interaction between these three factors that shows the following. First, when the riskiness of the audit tests is low, the effect …

both unexpected total and nonaudit fees. These results suggest that auditor fee dependence on the audit client is …

audit and financial reporting delays. In the model, an auditor considers whether to perform extended audit procedures after … observing a red flag generated from regular audit procedures. An audit delay is represented by the event of extending audit …

public perceptions of audit quality and investor confidence in the financial markets with proposals to change existing … accounting standards and audit and assurance requirements. The proposals included a review engagement for some entities, and …

I examine the effects of changes in audit quality on changes in accrual quality and audit fees for a sample of … companies who have switched audit engagement offices within the same audit firm. This setting allows me to research changes in … audit quality while holding firm-specific factors which influence the choice of auditor, accrual quality, and audit fees …

This study examines whether political connections further impair auditor independence when auditor provides non-audit … services in Malaysia. We examine whether political connections moderate the relationship between non-audit fees and audit fees …, we find a positive and significant relationship between non-audit fees and audit fees, and the relationship becomes …

external audit firms - the auditor to - client hiring practice referred to as the ‘‘revolving door.'' The Sarbanes-Oxley Act … (SOX) eliminated this hiring practice, reflecting concerns that such appointments may impair audit and financial reporting …

find that REM is significantly positively related to audit fees and that this relation is incremental over and beyond the … between REM and audit fees is stronger than the same relation between AEM and audit fees in the post-SOX period, whereas the … opposite is true in the pre-SOX period. I find that the positive relation between REM and audit fees is intensified for the …

, in UK and in Australia with a higher predicted likelihood of ICW are associated with significantly higher audit fees and …