dataset of individual audit partners for a large sample of private companies and employ a novel research design exploiting the … fact that auditees may follow the auditor who switches affiliation from a non-Big-4 to a Big-4 firm. Thus, we compare audit … quality and audit fees of the same partner-auditee pairs before and after the switch. The results show that the Big-4 effect …

management's accounting biases their preliminary conclusions and, thus, their interpretation of evidence. We experimentally … reduced dismissiveness persist to improve auditors' evaluations of a biased estimate and subsequent actions, improving audit …

While prior studies have explored auditors' collective reputational losses following audit failures at either the firm … or office level when only the audit firm/office identities are publicly available, there is relatively little evidence … regarding what happens when individual partner information is public. It is conceivable that failed audit partners will suffer …

In an effort to make audit reports more informative to investors, the U.K. recently passed a new audit reporting … financial statement audit. Using short-window market reactions to measure investors' responses to the RMMs, our results indicate … indicate that the RMM disclosures reliably capture the uncertainty in accounting measurements. In additional analysis, we find …

We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit … allowances. Overall, the results provide some evidence suggesting that U.S. partner rotations support a fresh look at the audit …

This study examines the effect of audit committee connectedness through director networks on financial reporting …, firms with well-connected audit committees are less likely to misstate annual financial statements. In addition, our study … demonstrates that audit committee connectedness through director networks moderates the negative effect of board interlocks to …

We investigate the audit fee response to CEO behavioral integrity (BI). BI refers to the perceived congruence between …,000 shareholder letters to serve as a linguistic-based proxy for CEO BI. We find audit fees increase as BI decreases, but BI is not …

In this study, I investigate whether the economic bond between an individual audit engagement partner and a client … threatens auditor independence (and thus audit quality). As the propensity of the auditor to issue going-concern modified audit …,638 companies for the period 2008–2010 to test for the effect of the auditor-client bond on the audit opinion. None of my results …

accounting and governance failure. Specifically, issues as to remuneration and fee dependence; lack of relevant knowledge and … governance with its focus on the interlinked roles of internal control and risk management procedures, internal audit and … external audit, overseen and co-ordinated by a formal structure of board committees, in particular the audit committee. The …

The concept and notion of auditor independence has been of key importance to the audit profession, and to the variety … the provision of an inappropriate audit opinion, and the range of regulatory review and indeed sanctions – including those …