... based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman...

... office-level characteristics (i.e. office size and office-level client importance) moderate the association between the length of statewide lockdown and both audit fees and audit delay. Findings The authors find that a longer lockdown in auditors’ office locations is associated with higher audit fees...

...., 2016) and client importance (Chen et al., 2016). However, there are no studies to examine the influence of the accounting approach on OS. For the relation between IFRS and OS, we view that there exist countervailing forces between client firms and auditors. First, the flexibility that IFRS...

... as a measure of conservatism. Following Li (2010), the regression is re-estimated for subsamples based on client importance as measured by the ranking of client sales among all clients audited by the firm. Findings In contrast to Li (2010), the results of this study, which used a sample of firms in Greece...