Purpose –The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach –This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization on audit fees in...

Purpose –The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...

(VF)Cet article s’appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l’indépendance des auditeurs. Pour les sociétés cotées en bourse, l’obligation de recourir à deux auditeurs se solde...

Purpose – This study seeks to examine whether there are differences between companies that purchase either recurring or non-recurring audit services and those that do not, and whether auditors discount their audit fees for either type of non-audit service. Design/methodology/approach – The...

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...

While firm-initiated compensation recovery (or clawback) provisions are gaining popularity and the recently enacted Dodd-Frank Act seeks to make the clawback of erroneously awarded compensation mandatory for all listed companies, little is known about their effectiveness. We find that the...

Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...

This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced dispersion (less variance) in subsequent period fees. Using...

We examine a sample of 300 publicly listed companies in three European countries (France, Germany and the UK) during the period 2003-2008 to investigate the relations between audit fees and several auditor and company attributes. These include quantitative and qualitative variables. The presence...

Purpose – The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a practice impairs auditor independence. Design/methodology/approach – The paper employs a panel least regression of 3,003 firm-year observations of firms listed on Bursa...