audit quality and the auditor being male or female: (1) the commercial side of auditing, (2) game-playing, (3 …Audit quality is a much studied issue. Recently, various auditing researchers have looked at the idea that audit … quality may be systematically related to the auditor being male or female. Although this seams a genuine research question …

This paper studies the effect of tax advice expenses and the auditor on the effective tax rate for large Belgian firms … 1999 and 2007. The results indicate that spending money on tax advice does not reduce the ETR, while hiring a big4 auditor … does. Although it seems that hiring a big4 auditor in the years after the corporate governance code went into practice …

In this study we investigate the association between audit quality and information asymmetry between informed and … audit quality through the appointment of Big n and industry specialist auditors. For a sample of 4,062 firm-years between … information asymmetry measures. Our results are consistent with audit quality playing a role in the quality of financial reporting …

with suspect financial reporting, we investigate whether short interest provides a signal of the degree of audit risk. We … find a positive association between audit fees and short interest (total shares sold short scaled by total shares … outstanding) after controlling for other determinants of audit fees. This finding suggests that short interest is an indicator of …

Important audit judgments concerning client selection, audit program planning and risk assessment all may be impacted … by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors … significant differences, the risk measure(s) the auditor chooses to focus on and the way assertions are framed are shown to be …

We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate … governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in … the development of an audit program, they will affect audit effort and hence audit fee. We find that managerial equity …

well as the audit outcomes in terms of the auditor's opinion and accruals quality, in the pricing of debt capital for …The purpose of this paper is to examine the value relevance of the perceived audit quality in terms of who audits, as … audits with more than one responsible auditor are associated with a decreased cost of debt capital. Also, firms with modified …

This study documents a substantial impact of Big4 auditor choice on the sale proceeds of controlling interests of U … experiences a dollar value decrease in enterprise value due to not hiring a Big4 auditor ranging from $2.0 to $5.2 million. We … rather than the standard reduced-liquidity argument. The estimates are robust to controlling for auditor self …

This study examines investors' response to the disclosure of prior period, auditor-waived misstatements under Staff … insight into auditors' and managers' disposition of identified misstatements, a dimension of audit and financial statement … associated with the current-period auditor initially waiving the misstatement, client importance, and misstatement …

. Using the 150-hour education requirement in the U.S. and the audit services market during the period 2000-2004 as the …, on average, 4.8 percent more in audit fees than corporations in states that have not implemented the 150-hour requirement …. Additionally, we find that audit fees increase as time passes after implementing additional education requirements. We also provide …