Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …

Auditor rotation is believed to affect financial reporting quality partly because of the fresh
views brought by new auditors. However, fresh views are generally unobservable and are …

This paper examines whether the financial reporting quality of audit clients is affected more
by the national culture of the home country of an international parent audit firm or the …

Regulators are concerned about the quality of group audits because of poor inspection
results, recent enforcement actions against component auditors, and the significance of …

In this paper, I empirically examine the influence of corporate culture on the comparability of
financial statements. I predict that firms with strong corporate cultures have less …

Purpose This paper aims to examine whether the cultural distance between an international
audit firm and target audit clients in emerging countries is associated with auditor choice …

Abstract The Public Company Accounting Oversight Board (PCAOB) encourages companies
to enhance investor value by fully disclosing all their critical audit matters (CAMs). Auditor …

We provide evidence that the differences in economic growth and stability of firms during
different stages of their life cycle encourage managers to manage the reported earnings …

This study investigates how important common auditors are to internal control similarity
between two firms. Based on a less concentrated audit market in China, we find that firm …