This paper examines the accumulated weight of evidence in audit fee research. Research on factors related to audit fees has become more widespread in recent years, and there was a considerable upsurge in audit fee papers published subsequent to the data used in a recent meta-analysis. In this...

In 2004 German legislation established the Financial Reporting Enforcement Panel. In 147 cases since then, the panel has ordered the announcement of errors in previously disclosed and audited financial statements of German firms. We use this unique dataset to evaluate the consequences of...

This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees. We find fee...

Auditors of foreign cross listed firms face liability arising from the nature of the institutional monitoring framework of legal claims that can potentially be brought against the auditor in both the home country and the US. This paper is the first to document the relationship between auditor...

This paper examines the association between local creative culture and audit fees. Using a large, unbalanced panel data of listed US firms between 2004 and 2018, we find evidence that firms headquartered in US counties with high creative culture tend to pay higher audit fees than firms...

We study what determines the involvement of component auditors in multinational enterprise (MNE) group audits and the association with audit quality and audit fees. Using unique Australian disclosures of group audit fees paid to the principal and component auditors, we first document that MNE...

This study examines the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Using the state-by-state lockdown data to measure the degree of public health restrictions in auditor office locations. Using a sample of 2,252 U.S. firms during...

This study investigated auditee characteristics and audit fees in Nigerian quoted companies. Data for the study was gotten from the annual reports of 35 companies for a 6 year period (2005-2010). The longitudinal survey research design was employed in the study, while the multivariate regression...

Audit pricing, along with its determinants, forms one of the most extensively investigated areas in audit research. Recent years have seen increasing interest in the macro-level determinants of audit fees related to differences in audit environments around the world. To answer the resultant call...

Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...