of mandatory audits and the non-compliance with the audit requirement. Using a sample of Spanish SMEs, where some … companies are exempt from audit and some are mandatorily audited, we examine if audits, either mandatory or voluntary, help to … companies that breach the audit requirement have a higher cost of debt than the mandatorily audited ones. This suggests that …

Francis (2011) calls for more research on “the effect of audit quality on economic outcomes.” We respond by examining …

In the past six years, the average number of industries (2-digit SIC) serviced by audit offices in the United States … has grown by 20% and the number of industries where the office has specialization has fallen by 40% (Data Source: Audit … the effect of diversification at the audit office level on audit quality. Four proxies of audit quality are examined …

This study investigates auditors' reactions to a new audit support system that was designed by a Big-4 firm as a … response to a stricter regulatory regime. The system's features guide audit teams to comply with the firm's methodology and … system positively and reported that it enables the effective delivery of audit engagements. Two primary factors explain their …

This study investigates if different audit support system designs provide firms with competitive advantages when … competing in the market for audit services. We examine the association between the extent of structure a system imposes on the … audit process and audit pricing. We find that audit firms with systems that impose more structure on the audit process …

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 international requirements of audit quality assurance and focuses on the challenges faced by … with International Standards of Auditing by auditors and reviews the quality of the audit process in the broader context of … the requirements for audit quality assurance. It is found that there are weaknesses in almost all elements of Kosovo …

This study examines the economic consequences of going concern audit reports (GCARs) in nonprofit charitable …

This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements … “normal” audit fees and actual audit fees. We find fee pressure is positively and significantly associated with accounting …, and that fee pressure was associated with reduced audit quality in that year …