We study what determines the involvement of component auditors in multinational enterprise (MNE) group audits and the association with audit quality and audit fees. Using unique Australian disclosures of group audit fees paid to the principal and component auditors, we first document that MNE...

Using unique Australian data, we first identify the determinants of the provision of pro bono audits to charities and examine their consequential audit quality. This advances our knowledge about how often and why auditors volunteer their services, and whether quality concerns are realized. Then,...