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 …

Investigates the relationship between audit pricing and litigation risk. Adequacy of audit fees
to compensate auditors for litigation risk; Implications of the liability crisis in auditing; …

This study examines whether differences in proxies for audit quality between Big 4 and non-
Big 4 audit firms could be a reflection of their respective clients' characteristics. In our …

This study examines the relation between audit quality and earnings management.
Consistent with prior research, we treat audit quality as a dichotomous variable and assume …

The development of both brand name reputation and industry specialization by Big 8
auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 …

We evaluate and summarize the large body of audit fee research and use meta‐analysis to
test the combined effect of the most commonly used independent variables. The perspective …

Previous research demonstrates that" brand name"(eg, Big Eight versus non-Big Eight) is a
factor affecting audit prices and auditor selection. As a quality surrogate, brand name reflects …

An important qualitative attribute of financial statements is timeliness. The recognition that
the length of the audit may be the single most important determinant affecting the timing of …

This study examines the role of auditor industry expertise in the pricing of Big 5 audits in
Australia. We test if the audit market prices an auditor's firm‐wide industry expertise, or …

Starting with Simunic 1980, a number of studies have investigated cross-sectional
determinants of audit fees using single-country samples from different countries. These …