This study examines how oil price uncertainty, measured by implied volatility, affects audit
fees. Using samples from the energy industry, we find that oil price uncertainty increases …

The risk profiles of investors play an important role in the success of derivative products
investments. It is also necessary to determine the appropriate investor profile according to …

This study examines the effectiveness of Chinese environmental information disclosure
(EID) regulations. We find that EID regulations improve firms' EID quality (ie, exist …

Share pledging is an important source of financing for shareholders in China. We investigate
whether auditors respond differently in terms of audit reporting and pricing when client firms' …

Purpose The purpose of this study is to examine the relation between product market
competition and audit fees by using firm-level product market competition measures and …

In our study, we investigate the impact of shareholders' political hierarchy on regulatory
enforcement within the context of a Chinese local state-owned enterprise where multiple …

Prior literature finds senior executives can influence auditor decision making. However, few
studies have discussed the impact of employee's personal characteristics. Our research …

Foreign exchange volatility challenges auditors for not only demanding more audit efforts
but also imposing heightened audit risk. We first show foreign exchange risks increase cash …

In business valuation, alternative cost of equity plays an important role considering the risk
related to investment. Even a slight change in cost of equity can significantly affect the …

We examine how non‐financial misconduct by corporations impacts audit outcomes. We use
a novel database of penalties received by firms from federal, state and local agencies for …