The purpose of this paper is to integrate research on audit markets, fees and production. We
present a model of the components that determine audit fees and production [hours]. We …

This research examines risk factors of the fraud triangle, core of all fraud auditing standards,
for assessing likelihood of fraudulent financial reporting. Significant variables, including …

The incidence of accounting restatements and financial reporting fraud has increased
dramatically over the past decade (General Accounting Office [GAO] 2002; Wu 2002). The …

A number of research papers present evidence of fee premiums paid to specialist auditors.
In this paper, we explore for listed and unlisted New Zealand firms not only the question of …

This study investigates auditor independence and audit quality in auditor-client negotiation
over financial reporting issues using Taiwan data. We find a significant negative relation …

Role of auditor in agency conflict and corporate governance: Empirical analyses of
Taiwanese firms | Emerald Insight Books and journals Case studies Expert Briefings Open …

We investigate the relationship between auditor brand name, industry specialisation, and
earnings management as measured by discretionary accruals for a sample of listed …

The Taiwanese authorities issued and revised the disclosure regulations with regard to
auditor fees three times during the period 2002–2012. The most important change in …

We investigate whether women audit partners earn lower audit fees than their men
colleagues. By examining 2002–2011 fee data for audit engagements in Taiwan, where the …

Prior research shows that internationalization increases information asymmetry and conflicts
of interest between managers and outside investors, which lead to greater agency problems …