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 article presents a comprehensive review of academic research pertaining to auditor
independence and audit quality. This literature review is conducted based on published …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

We investigate the relationship between audit fees and subsequent financial statement
restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling …

This study examines how the legal and regulatory changes in China affect the relationship
between client economic importance and audit quality. At the individual auditor level, we find …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This study examines whether and how audit quality proxied by the magnitude of absolute
discretionary accruals is associated with abnormal audit fees, that is, the difference between …

This study tests the hypotheses that below-normal audit fees signal important nuances in the
balance of bargaining power between the auditor and the client, and that such power may …

We posit that the effect of non‐audit fees on audit quality is conditional on auditor industry
specialization. Industry specialist auditors are more likely than nonspecialists to be …