.... In addition, the authors also find that audit fees are higher for firms with higher levels of operating, business and financial reporting risks. Thus, the result supports the notion that auditors associate higher inherent risk with audit risk for firms that are forced to engage in CSR activities...

... is an important feature that distinguishes the expanded audit report from traditional boilerplate audit reports, it is important to understand whether KAMs contain firm-specific information de facto. Design/methodology/approach The authors explore the association between audit risk and the disclosure...

... as indicators of elevated audit risk. This association is more pronounced among smaller firms, where governance and oversight mechanisms tend to be weaker. A path analysis shows that the relationship is mediated by a higher likelihood of material internal control weaknesses. Additionally, this study finds...

... Limited Licensed re-use rights only Government debt Audit fees Audit opinions Audit risk Key Program of the National Natural Science Foundation of China 72132002 The Upper-level Program of the Natural Science Foundation of Guangdong Province 2021A515012220 The 16th...

... of CAM on managers’ disclosure decisions and helps to extend disclosure research on MD&A (Brown and Tucker, 2011 ; Brown and Knechel, 2016). Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48...

... regulations by their clients are limited and quite vague. However, a client’s noncompliance with environmental regulations potentially increases audit risk and audit task complexity. This study aims to shed light on how compliance with environmental regulations may affect audit risk and auditor effort...

...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...

... 10 2024 03 01 2025 06 02 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Audit fees Audit risk Downsizing Layoffs Corporate government G34 J63 M14 M42 M51 Ministry of Education of Humanities and Social...

... of the two effects of product market competition (i.e. mitigating audit risk vs increasing business risk) is dominant in affecting auditors’ assessment of engagement risk. On the one hand, it is possible to expect a negative association between product market competition and audit fees. This prediction...

... 2022 30 04 2022 25 06 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit committee Audit fees Auditor-client Directors’ location Audit risk Foreign directors In this study, we investigate if the residence of audit...

... hometown identity Audit fees Audit risk Corporate governance Hometown is the place where an individual is born or grows up, which not only has geographical connotations but also includes humanistic, environmental and social-psychological connotations (Qian and Zhu, 2014 ; Scannell and Gifford...

... firms pay significantly lower audit fees than non-connected firms owing to the stable form of government. Furthermore, considering high leverage as a measure of clients’ high audit risk and high return-on-assets (ROA) as a measure of clients’ lower business risk, the authors interact leverage and ROA...

... their assessment of audit risks after fraud revelation and, thus, adjust their audit pricing and client acceptance decisions. Practical implications The study provides regulators and audit practitioners with insights into how to audit contract characteristics and regulatory intervention (auditor designations...

.... These positive returns are relatively stronger among companies with higher audit risk and companies with high-quality auditors. Practical implications The results of this study indicate that market participants expect that the overall benefits from the audit engagement partner disclosure rule outweigh...

... is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution. Originality/value In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead...

... 2019 12 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Business risk Litigation risk Auditor changes Audit risk Auditor resignations M42 Auditor switching has drawn attention from investors, regulators...

...Mary Mindak; Wendy Heltzer Purpose The purpose of this paper is to examine the relationship between and corporate environmental responsibility (CER) and audit risk. Design/methodology/approach A survey participation request was mailed to 5,008 US auditors at random. The request provided a link...