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; …

Board characteristics and integrated reporting quality: evidence from ESG European companies
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

While substantial revisions to auditor reporting requirements are being implemented
internationally, the impact of these reforms on financial reporting quality is unknown. We …

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

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 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 …