... internal controls and fraud. The authors investigate whether audit fees reflect the increased risk revealed and more audit effort induced by insider selling. Design/methodology/approach This study uses empirical analysis with OLS . Findings The authors find that relative to companies with net...

... with the perceived audit effort and performance during the COVID-19 crisis. The results also showed that remote audit proficiency plays a significant role during COVID-19 as it can help auditors exert more effort and perform audit activities effectively. This study also found that remote audit mediates...

... to increased audit effort. The authors further document that the results are more pronounced when audit adjustments are consistently made in the same direction or more recent; in these cases, a larger percentage of the total effect is also attributable to the risk premium, instead of audit effort. Finally...

... and the supervisory board are negatively related to audit fees, suggesting less demand and supply of audit effort due to lower Type I agency conflicts. Family ownership is found to be positively associated with audit fees due to higher Type II agency conflicts. Moreover, the negative effect of family involvement...

...Yongsuk Yun; Hongmin Chun Purpose This paper aims to examine the association between economic policy uncertainty (EPU) and audit effort by focusing on audit hours. This paper also explores whether significant political uncertainty might amplify the positive association between EPU and audit effort...

... 2021 25 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Audit fees Corporate fraud Audit risk Audit effort Auditor turnover M42 M48 This study examines how auditors react to the revelation of corporate fraud. Fraud...

...Sang Ho Lee; Seung Uk Choi; Ji Yeon Ryu Purpose The purpose of this study is to examine the association between additional audit efforts and clients’ future equity value. The study hypothesizes that auditors’ additional audit efforts directly increase clients’ stock return performance...