...Nha Minh Nguyen; Malik Abu Afifa; Hien Vo Van; Dao Truc Thi Vo; Duong Van Bui Purpose This study first assesses the significant potential relationships between environmental, social and governance ( ESG ) performance ( ESGP ), sustainable products ( SUPR ) and their outcomes [i.e. audit fees...

...Ammar Ali Gull; Javad Oradi; Ammad Ahmed; Muhammad Nadeem Purpose The purpose of this study is to examine how board co-option, where directors are appointed after a CEO’s tenure begins, influences auditors’ assessment of client audit risk and, subsequently, audit fees. Design/methodology...

... consists of restating firms without auditor changes in the year of restatement announcement in the USA from 2005 to 2020. Restatement severity is measured by nine measures, which are further grouped into four categories. An audit fee model is used to investigate whether audit fees are higher for more...

...Zhuoan Feng; Lina Zixuan Li; Hau Yan Wong; Jilnaught Wong Purpose This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting. Design/methodology/approach This paper uses...

... savings because of decisions made on the basis of unreliable financial information, the level of audit fees, or the deficiencies found in inspections of audit work. It is difficult to find reliable long-term measures for any of these matters. In addition, it is not entirely clear that the trend would...