suggest that only the IC Audit improves the accuracy of managers' ICFR disclosures while investor behavior tracks agency …

liability partnership firms are more likely to issue modified audit opinions than are auditors in limited liability CPA firms …

Audit quality is a much studied issue. Recently, various auditing researchers have looked at the idea that audit … auditors are likely to experience subtle, but frequent stereotype threat because audit firms make gender salient. Little is … known about how individual behavior inside audit firms might affect audit quality. From research on stereotype threat we …

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 … important audit choices in that such choices may impact both audit effectiveness and efficiency …

We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate … the development of an audit program, they will affect audit effort and hence audit fee. We find that managerial equity … holdings and analyst coverage are negatively associated with audit fee and that these associations are both statistically and …

The purpose of this paper is to examine the value relevance of the perceived audit quality in terms of who audits, as … well as the audit outcomes in terms of the auditor's opinion and accruals quality, in the pricing of debt capital for … audit reports and those with lower-quality accruals have a higher cost of debt capital. The findings suggest that both the …