What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants

M Widmann, F Follert, M Wolz - Management Review Quarterly, 2021 - Springer
The audit market is subject to ongoing regulation to ensure or improve the quality of audit
services. For this reason, international research on the audit market is highly popular. As …

Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350

AM Gerged, BB Mahamat, IK Elmghaamez - International Journal of …, 2020 - Springer
This paper examines the possible effects of corporate governance (GC) on audit quality (AQ)
among the FTSE 350 companies. Using a sample of 180 companies from 2012 to 2017 (ie …

[PDF][PDF] The effect of board of directors and CEO on audit quality: Evidence from listed manufacturing firms in Jordan

QA Alawaqleh, NA Almasria… - The Journal of Asian …, 2021 - researchgate.net
This study aims to examine (1) the association between the chief executive officer tenure
and audit quality,(2) the relationship between chief executive officer duality and audit …

The impact of consulting services on audit quality: An experimental approach

ZT Kowaleski, BW Mayhew… - Journal of Accounting …, 2018 - Wiley Online Library
We use experimental markets to examine whether providing consulting services to a non‐
audit client impacts audit quality. Our paper directly addresses concerns raised by the Public …

[HTML][HTML] Place attachment, audit pricing and audit quality

S Yuan, W Zhang, K Zhu - Journal of Contemporary Accounting & …, 2023 - Elsevier
Place attachment is an affective bond whereby people interact with and describe themselves
as belonging to specific places. This study investigates the presence of place attachment in …

Audit partners' role in material misstatement resolution: Survey and interview evidence

E Maksymov, M Peecher, A Sutherland… - Journal of Accounting …, 2024 - Wiley Online Library
Auditors are expected to identify and resolve material misstatements (MMs) in
management's financial statements. However, beyond the audit opinion, the audit process is …

The Ties That Bind: A Systematic Review of Behavioral Research on Social Bonds and Social Ties in Accounting

JO Brown, EK Deng - Behavioral Research in Accounting, 2024 - publications.aaahq.org
We provide a comprehensive review and synthesis of behavioral accounting research on
social bonds and social ties. Social bonds represent a person's subjective sense of …

Archival research on audit partners: assessing the research field and recommendations for future research

K Hardies, S Hossain, L Chapple - Accounting & Finance, 2021 - Wiley Online Library
In this paper, we assess the existing archival research on audit partners and provide
recommendations for future research. Our empirical analyses suggest that the audit partner …

Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK

S Alhababsah, A Alhaj-Ismail - The British Accounting Review, 2023 - Elsevier
Social psychology literature suggests that shared working experience between individuals
affects the way in which they communicate, interact and exchange information. Given that …

International accounting network memberships and audit fees: Evidence from China

X Xiong, R Zheng, YJ Liu, X Huang - Plos one, 2024 - journals.plos.org
This paper investigates the international accounting network memberships' impact on audit
fees. We find that, firstly, the audit fees charged by the member audit firms are significantly …