... fees Legal regime Litigation risk Tort law Liability regime K40 M40 M42 Prior research identifies client-level risk factors that drive audit fees such as client’s size, complexity and various forms of risk, such as earnings management risk, financial risk and corporate governance...

... 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...

... independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting...

... Publishing Limited 2012 Fraudulent financial reporting Audit fees Litigation risk Corporate governance Auditing Financial reporting Recent studies have examined the effects of the Sarbanes‐Oxley (SOX) (US House of Representatives, 2002) legislation and its emphasis on internal control...