replacement of professional staff could have an adverse impact on audit quality. Using proprietary data from a Big Four accounting …

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 …

This study investigates the influence of management over auditor selection decisions during a period in which audit … quality audit committee. As SOX presumes that management influence over auditor selection leads to negative outcomes, we also … between management influence over auditor selection and subsequent audit quality is influenced by audit committee quality …

Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between … auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor if … local auditors providing higher-quality audit services than non-local auditors. In addition, as predicted, this quality …

This paper examines the accumulated weight of evidence in audit fee research. Research on factors related to audit fees … has become more widespread in recent years, and there was a considerable upsurge in audit fee papers published subsequent … examined in audit fee research. The addition of audit fee studies from the more recent period shows that there is now evidence …

their own independent conclusions. In a between-subjects experiment with practicing auditors and audit students, we find … findings for audit practice …

This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary … becomes compulsory), due to its unique operating and reporting characteristics. We document lower audit fees for firms …) by impairment tests that occur only under depreciated cost. We further find that audit fees are decreasing in firm …

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms … understanding audit demand and production economics. For U.S. firms with publicly-traded debt, we hold constant the regulatory … market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit …