We investigate the association between managerial overconfidence and audit fees, as well as the effect of a strong … audit committee on this relation. Overconfident managers tend to overestimate their ability and the future payouts of … compensate for the additional audit effort due to the increased audit risk. Conversely, overconfident managers may demand less …

We examine the association between audit fees and accounting misstatements, and test the moderating effect of auditor … reputation on this association in China, where auditors' legal liability is essentially weak. We find that current-year audit …. This result is consistent with prior work, indicating a negative relation between audit fees and future misstatements in a …

a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing … process timelier by reducing audit report lags. We investigate the impact of AS5 on audit report lags over an extended period … from 2006 to 2011 and find that audit report lags are lower in the AS5 years (2007–2011) relative to the AS2 years (2006 …

/financial managers as participants, who enter into a negotiation on an income-decreasing audit adjustment with a hypothetical client …

The majority of audit fee research has identified that BIG-N audit firms charge higher fees than other auditors. To … detect the reasons for such a fee premium in a concentrated audit market it is necessary to compare audit pricing in the … researchers we separate the German audit market in a segment for listed and non-listed auditees. This allows us to capture the …