...Byongwook Yun Purpose The purpose of this paper is to examine the behavior of industry expert auditors in relation to clients with high growth potential, focusing on audit fee discounts, audit quality and the future collection of non-audit fees. By investigating the strategic use of audit fee...

... Publishing Limited Licensed re-use rights only India Sustainability Firm size ESG Audit fees Big four Auditors Non-audit fees M41 M42 Q56 The audit process serves as a critical pillar of financial reporting, ensuring the credibility, transparency and reliability of firms’ financial...

.../approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm...

...Irina Alexeyeva; Tobias Svanström Purpose – The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach – Audit and non...

... diligence, but not independence or competence, is significantly related to lower non‐audit fee ratio (i.e. to higher external auditor independence). Practical implications The paper highlights salient links between an AC's governance characteristics and its effectiveness in fulfilling certain governance...