responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study … paper, audit expectation gap represents the difference between the achievements of public auditors and the expectations that … general public (students) have beyond those responsibility. Purpose â€" The evolution of audit expectation gap has been …

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 …

This paper examines the extent to which the audit and corporate governance characteristics of UK private companies are … effects of voluntary audit, board gender balance and financial expertise on the likelihood of errors occurring in published … policy makers, who are considering exempting more firms from mandatory audit. We also find that gender diversity among board …

This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In … results suggest that firms with female audit engagement partners are associated with smaller abnormal accruals, thereby …

an audit fees model derived from Simunic (1980), we study the impact of the nature of controlling shareholders on audit … fees in the French listed firms. Our results show 1) a negative relation between audit fees and governmental shareholding …; 2) a positive relation between audit fees and institutional shareholding; 3) no relation between audit fees and family …

Regulators do not prohibit auditors from providing tax services to their audit clients, provided these services are … preapproved by audit committees. I examine whether the association between auditor-provided tax services and earnings management … in tax expense varies with audit committee effectiveness. I develop a composite proxy for audit committee effectiveness …

This study examines the impact of gender and ethnicity of CEO and audit committee directors on audit fees and audit … delay in the U.S. firms. Audit related corporate governance literature has extensively examined the determinants of audit … fees and audit delay by focusing on board characteristics, specifically board independence, diligence, and expertise. We …

Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure …, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian … audit report lag. Meanwhile, audit tenure and audit committee do not have an influence on audit report lag …

This paper investigates the effect of firm- and country-level governance quality on audit quality, as measured by (i …) auditor choice and (ii) audit fees. Our findings are three-fold. First, our evidence suggests that board independence is … auditor. Second, board size, board independence and director shareholdings are positively related to audit fees, while …

We investigate the association between audit partner industry specialization and future stock price crash risk …. Although research on audit partners has been growing, we are not aware of any prior studies that investigate partner … negative association is more pronounced for firms who switch from non-specialist audit partners to specialist audit partners …