Prior studies have explored whether there are differences in audit quality between Big 4 and non Big 4 audit firms in … the private client segment. This study extends the research by investigating if, and possibly how, audit quality and audit … pricing varies between a broader range of audit firms as well as with audit office size. We study quality and pricing in the …

The objective of this paper is to examine the risk-related premiums of disclosed audit fees in the Austrian and German … markets for audit services. The idea of the paper is to determine a risk-free, entity-specific audit fee. By comparing this … fee with the disclosed audit fee, we determine risk-related audit fee premiums. In contrast to the previous studies that …

This paper investigates the effect of investment opportunities, audit quality and debt maturity on the interest paid by …

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005 …-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in … audit engagements depends significantly on client size. We find no evidence of network-related fee reporting bias due to the …

drive performance. On the other hand, research on the pricing of audit fees provides credible evidence that the financial … condition of a client is a critical factor, in the sense that riskier clients demand more thorough audit procedures. This study … investigates the relationship between audit fees and firm performance. Using a sample of U.S. publicly traded, non-financial firms …

The Japanese Institute of Certified Public Accountants (JICPA) formerly issued a standard audit fees table in … audit fees, but in practice, the standard fees were applied frequently as substantive upper limits. The table was criticized … and blamed for low fees and, thus, inefficient audit services. In response to this criticism, the Certified Public …

audit is envisaged for the IFIs to continue growing and providing assurance that they are strictly following the shari'ah in … view on the issues and challenges of shari'ah audit in IFIs. It looks at the actors in Islamic finance especially the shari …

Prior research has shown that direct and indirect incentives in the audit environment can influence auditor judgment … accepting the client's aggressive accounting method. Fifty-two experienced auditors were given a case study where an audit … that, contrary to the audit profession's suggestion, consultation review requirement reduced the likelihood of accepting …

Focusing on the merger of Price Waterhouse and Coopers & Lybrand in 1998, we document increased audit quality (measured …-merger period, there is a significant increase in audit fees for PricewaterhouseCoopers and other big-X client firms, which suggests … that the effect of collectively enhanced market power of big-X auditors (which tends to increase audit fees) dominates the …