We examine the “confirmation” hypothesis that audited financial reporting and disclosure of
managers' private information are complements, because independent verification of …

We investigate the association between managerial overconfidence and audit fees, as well
as the effect of a strong audit committee on this relation. Overconfident managers tend to …

Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings.
We extend this research to investigate whether auditor quality is associated with the quality …

Audit fee negotiations conclude with the signing of an engagement letter, typically the first
quarter of the year under audit. Yet investors do not learn the audit fee paid until disclosed in …

We explore whether and how the issuance of customers' financial forward-looking
information affects the investment efficiency of their upstream firms. Using earnings …

We investigate whether CEOs' political ideology, as captured by their political contributions,
is related to audit risk and, consequently, to audit pricing. We find that Republican CEOs are …

Purpose This paper aims to investigate the effects of some corporate governance
mechanisms and executive compensation on audit fees in an emerging market …

This paper investigates the impact of investor protection on audit fees using a quasi-natural
experiment provided by the introduction of the E-interaction platform in China. E-interaction …

We examine the impact of country-level generalized trust and civic cooperation (ie, societal
trust) on Big N auditor choice and audit fees. Because higher societal trust countries are …

The disclosure of non-GAAP (pro forma) earnings numbers by managers in the post-SOX
era continues to attract attention from regulators, media, and researchers. However, there is …