Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

As signals of internal control weaknesses, cyber security incidents can represent significant
risk factors to the quality of financial reporting. We empirically assess the audit quality …

Purpose This paper aims to examine the effect of carbon emissions on audit fees. The
authors hypothesize that firms in cities with higher carbon emission levels have lower …

This study investigates whether and how information asymmetry in the stock market affects
the quantum of audit fees paid by auditees. It is based on a sample of 218 US publicly …

This study examines the association between companies' cybersecurity risk disclosures and
audit fees. Based on a sample from 2005 to 2018, we find that companies' audit fees are not …

As part of its goal to monitor and enhance the quality of information available to investors,
the SEC reviews companies' filings to ensure compliance with applicable financial reporting …

Using a comprehensive global sample, we find that climate risk positively relates to audit
fees. Specifically, auditors charge higher fee premiums when firms are located in countries …

Cybersecurity comment letters issued by the Securities and Exchange Commission (SEC)
may ask companies to disclose additional or clarifying information about their cybersecurity …

This study investigates whether audit risks that accompany data breaches of major customer
firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the …

Cybersecurity constitutes a major concern for corporations. Given the disciplinary barriers
that fragment existing research on cybersecurity, we conduct a systemic review of 203 …