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 …

The importance of board committees–specialized subgroups that exist to perform many of
the board's most critical functions, such as setting executive compensation, identifying …

Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …

We examine the impact of social capital on audit fees. We find that firms headquartered in
US counties with high social capital pay lower audit fees. Social capital measures the level …

Public firms provide a large amount of information through their disclosures. In addition,
information intermediaries publicly analyze, discuss, and disseminate these disclosures …

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 …

The purpose of this research is to determine the effect of auditor independence, audit tenure,
and audit fee both partially and simultaneously on the audit quality. This research uses …

This study develops a measure of accounting quality based on audit fees. Adopting a
neoclassical view of the audit market, we argue that unexplained audit fees should contain …

Audit researchers have a long-standing interest in understanding whether issuing a going
concern report to financially stressed clients protects auditors from litigation. An endogeneity …

This study hypothesizes a link between observed audit prices and future reported changes
in clients' economic condition. As predicted, results from a traditional audit fee model …