...Abongeh A. Tunyi; Saadia Irfan; Giulia Fantini Purpose This study examines whether and how operational leanness affects audit fees. We propose that lean operations, characterized by reduced inventories, streamlined workflows, and stronger control systems, lower both audit risk and transaction...

... and audit pricing. Design/methodology/approach We analyze 16,787 firm-year observations drawn from companies in 30 countries, for the period from 2005 to 2020, using a battery of econometric procedures. Findings We find robust evidence that audit fees increase with a client-firm's involvement...

...Joseph Akadeagre Agana; Anna Alon; Stephen Zamore Purpose With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted...

... framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the audit busy season is associated with an audit fee premium of approximately 10% based on a meta-analysis of 97 analyses from 18 audit fee studies of U.S public...

... selection in these designs. A choice-based, matched or otherwise stratified sample is a nonrandom sample that must be analyzed using conditional analysis techniques. We review five research streams in the auditing area. These streams include work on determinants of audit litigation, audit fees, auditor...