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 …

Investigates the relationship between audit pricing and litigation risk. Adequacy of audit fees
to compensate auditors for litigation risk; Implications of the liability crisis in auditing; …

This study examines the relation between audit quality and earnings management.
Consistent with prior research, we treat audit quality as a dichotomous variable and assume …

In this study, we document evidence on the relation between auditor tenure and earnings
quality using the dispersion and sign of both absolute Jones‐model abnormal accruals and …

The development of both brand name reputation and industry specialization by Big 8
auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 …

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 examines the relations between three board characteristics (independence,
diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its …

Prior research on audit experience focuses on behavioral studies that are conducted by
running experiments. Although these studies provide evidence on the role of experience in …

We examine the impact of auditor choice on debt pricing in firms' early public years when
they are lesser known. Our evidence suggests that retaining a Big Six auditor, which can …

This study examines the association between audit committee characteristics and audit fees,
using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit …