in recent years, it does not appear that the decline can be attributed solely to increases in audit quality. Instead, we …

We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax … auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our … ambiguous effect, and for mediumpowered tax auditor incentives and firms that place a high weight on book income, tax audit …

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …

abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of …The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any … association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an …

auditors that are also certified tax consultants and sign the audit opinion. Empirical results indicate that tax certified … to the audit client. My findings enhance the understanding of the role of individual auditors. …

(UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees … a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our … findings revealed an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees were …