Redmayne, Nives Botica; Bradbury, Michael E.; Cahan, … - In: Accounting and Finance 50 (2010) 4, pp. 921-939
This study examines whether auditors adjust their effort and pricing decisions for political visibility. We argue, from the behavioural literature, that political visibility will create the need for more justification by auditors. Using data on actual audit fees, hours and billing rates for a...