... 17 05 2019 29 05 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Voluntary disclosure Non-accelerated filers Signaling Audits of internal control systems For parsimony, this study uses a simple exploratory model...

... that this exemption caused a significant amount of auditor changes post-exemption, due to a change in expected future economic rents (audit scope demands) for auditors (clients). Logistic regression analysis is used to examine whether auditor changes increased for non-accelerated filers (public companies with less...

.../methodology/approach The method estimates the Section 404 audit fee premium for companies that became accelerated filers for the first time in 2006 and 2007. The authors use the estimated audit fee premium as a proxy for the premium that non‐accelerated filers would have to pay if they were required...