We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

This paper reviews empirical research over the past 25 years, mainly from the United States,
in order to assess what we currently know about audit quality with respect to publicly listed …

This study examines whether differences in proxies for audit quality between Big 4 and non-
Big 4 audit firms could be a reflection of their respective clients' characteristics. In our …

This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …

This study examines the association between measures of earnings quality and auditor
industry specialization. Prior work has examined the association between auditor brand …

Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …

We evaluate and summarize the large body of audit fee research and use meta‐analysis to
test the combined effect of the most commonly used independent variables. The perspective …

This paper updates how archival audit research has evolved since the summary in Francis
(2004) of what we knew then about audit quality. The paper describes an evolution from …

We examine whether firms resort to real earnings management when their ability to manage
accruals is constrained by higher quality auditors. In settings involving strong upward …

In emerging markets, the agency conflicts between controlling owners and the minority
shareholders are difficult to mitigate through conventional corporate control mechanisms …