... fees Corporate governance External auditor Audit risk Business risk The current study is further motivated by the call for more research to overcome two critical research design concerns in the prior studies. First, widely used industry-level metrics assessing product market competition...

... for a series of factors that are documented to influence audit pricing. Findings The authors find that offshore trading activities are positively associated with audit fees, suggesting that offshore activities are likely to increase a client firm’s business risk and/or the extent of client complexity...

... 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...

...Lois Munro; Jenny Stewart Purpose The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit. Design/methodology/approach...