... 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...

...Mehul Raithatha; Tara Shankar Shaw Purpose This paper aims to examine the effect of compliance to mandatory corporate social responsibility (CSR) on audit fees in the Indian setting. Design/methodology/approach The sample consists of 1,291 Indian-listed firms that were mandated by Clause 135...

... potential endogeneity issues and establish causal inferences. Findings The authors find that firms that announce FDI, engage in a larger number of FDI projects, or undertake more intensive FDI engagements incur higher audit fees. The authors also find that FDI-active firms exhibit a higher...

...Byongwook Yun Purpose The purpose of this paper is to examine the behavior of industry expert auditors in relation to clients with high growth potential, focusing on audit fee discounts, audit quality and the future collection of non-audit fees. By investigating the strategic use of audit fee...

...Ahmed Atef Oussii; Maher Jeriji; Kaouther Chebbi Purpose This study aims to analyze whether ESG performance is associated with audit fees. It also investigates the moderating effect of family firm status on that relationship. Design/methodology/approach The sample included companies from...

... UCPs influence changes in audit fees, audit reporting lags and the likelihood of auditor changes in the subsequent year. The study analysis is based on a large sample of accelerated filers from 2007 to 2019. Findings The study finds that firms with UCPs are likely to experience higher audit fees...

... ), fixed effects and random effects, this study examines the effect of ESG on the number of KAMs items disclosed in audit reports and the relationships between KAMs and audit fees, nonaudit fees and subsequent performance after KAMs become mandatory (post-KAMs). Findings This study found a positive...

...Mithilesh Gidage; Shilpa Bhide Purpose This study aims to examine the relationship between environmental, social and governance ( ESG ) performance and audit fees among Indian firms, while investigating the moderating roles of firm size and auditor type. The study also seeks to understand how...

... and two-stage least squares to examine the relationship between rank-and-file employees’ stock options and audit outcomes. Findings This study documents a significant positive association between rank-and-file employees’ stock options and audit fees, suggesting that auditors view these incentives...

... government debt management. After the implementation of No. 43 File, government debt became more constrained by borrowing methods, debt scale control and debt repayment responsibility, leading to a downward trend. We observe that the sensitivity of audit fees and audit opinions to government debt decreased...

... market internationalization on auditor risk response behavior. Findings The results indicate that following capital market internationalization, auditors of listed companies exhibit reduced audit input and lower audit fees. This suppressive effect is primarily observed in the mature phase...

... response from the perspectives of audit report delay, audit fees and audit quality. The study further distinguishes the severity of the pandemic in the locations of review partners and engagement partners and examines its differential impact on audit outcomes. Findings This study reveals...

...Dongliang Yuan Purpose The purpose of this study is to examine whether environmental, social and governance (ESG) rating disagreement is related to future audit fees. The authors hypothesize that ESG rating disagreement increases audit risk and audit input, which in turn increases audit fees...

...Moataz El-Helaly; Bilal Al-Dah Purpose This paper aims to examine how audit report lags and audit fees increased for firms that engage in related party transactions (RPTs) around the introduction of Auditing Standard No. 18 (AS18). AS18, which was introduced in 2014, requires following a risk...

... fees. This study aims to investigate whether auditors are concerned about corporate layoff events and their pricing decisions under the influence of the events. Design/methodology/approach This study examines the effect of layoff storms on audit fees using news reports from mainstream financial...

...Hanyong Chung; Jae B. Kim Purpose The purpose of this study is to examine the relation between product market competition and audit fees by using firm-level product market competition measures and mitigating the endogeneity issues. Design/methodology/approach This study uses 12,136 US firms...

... clients are charged lower audit fees, file later and are more likely to experience an audit failure. Originality/value This study contributes to the literature on office-level audit quality and provides an explanation for the longitudinal correlation of office-level audit failures. If the error...

... that Super Bowl hosting affects audit fees or earnings announcement timeliness. Practical implications When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely...

...Jianhua Tan; Kam C. Chan; Samuel Chang; Bin Wang Purpose This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher...

... The authors use regression models on a sample of publicly-traded USA companies with earnings strings. Findings The authors find that clients’ earnings string breaks are associated with increased accounting litigation risk and audit fees. The results are more prevalent for larger breaks. Research...