drive performance. On the other hand, research on the pricing of audit fees provides credible evidence that the financial … condition of a client is a critical factor, in the sense that riskier clients demand more thorough audit procedures. This study … investigates the relationship between audit fees and firm performance. Using a sample of U.S. publicly traded, non-financial firms …

The Japanese Institute of Certified Public Accountants (JICPA) formerly issued a standard audit fees table in … audit fees, but in practice, the standard fees were applied frequently as substantive upper limits. The table was criticized … and blamed for low fees and, thus, inefficient audit services. In response to this criticism, the Certified Public …

audit is envisaged for the IFIs to continue growing and providing assurance that they are strictly following the shari'ah in … view on the issues and challenges of shari'ah audit in IFIs. It looks at the actors in Islamic finance especially the shari …

Prior research has shown that direct and indirect incentives in the audit environment can influence auditor judgment … accepting the client's aggressive accounting method. Fifty-two experienced auditors were given a case study where an audit … that, contrary to the audit profession's suggestion, consultation review requirement reduced the likelihood of accepting …

Focusing on the merger of Price Waterhouse and Coopers & Lybrand in 1998, we document increased audit quality (measured …-merger period, there is a significant increase in audit fees for PricewaterhouseCoopers and other big-X client firms, which suggests … that the effect of collectively enhanced market power of big-X auditors (which tends to increase audit fees) dominates the …

This study investigates how audit firm quality indicators relate to audit quality at the engagement-level. Specifically …, eight input and two output audit firm quality measures are constructed and related to a broad range of engagement …-level input and output audit quality measures. We find that audit firm quality generally relates positively to audit hours and …

audit fees both before and after the implementation of the Sarbanes-Oxley (SOX) Act in 2002.Design … indicators of audit fees using the Simunic model. Next, the authors develop a logistic regression model with corporate governance … positively related to audit fees and which subsequently aid in classifying companies subject to fraud litigation. The most …