Accounting Bulletin No. 108, Considering the effects of prior year misstatements when quantifying misstatements in the current … insight into auditors' and managers' disposition of identified misstatements, a dimension of audit and financial statement … investors interpret SAB No. 108 misstatements as indicating lower perceived audit quality …

regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the … examining the extent to which such broad risk factors are associated with audit engagement planning decisions. These issues are … risks. Finally, we consider additional individual client risks that reflect those relevant to contemporaneous audit …

At present, ways to improve audit quality and auditing decisions are intensively being discussed worldwide by standard … setters and researchers. Audit quality is mainly influenced by two factors the requirements of standard setters and the …

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

with especially complex accounting standards, the act of switching from a non-specialist to an industry specialist audit …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 …

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 …

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 …

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 …

The main objective of this study was to analyze the pattern of accounting events that signals error in audited … institutional causality. Others were organisational accounting policies, tax contingencies, risk assumptions, items treated as … caught in violation of financial accounting rules to reform their financial reporting policies through restatement. We arrive …