We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

This study aims to obtain empirical evidence of the effect of political connections and
investment opportunity sets on tax avoidance. In addition, the use of corporate social …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

This study examines whether clients' business strategies are a factor in determining the
occurrence of financial reporting irregularities and the level of audit effort. We use the …

This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …

We investigate the relationship between audit fees and subsequent financial statement
restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling …

Accounting comparability among peer firms in the same industry reflects the similarity and
the relatedness of firms' operating environments and financial reporting. From the …

This study investigates the association of audit fee pressure with an inverse measure of
audit quality, misstatements in audited data, during the recent recession. Fee pressure in a …

This study investigates the implicit financial incentives of individual Big 4 audit partners by
examining the association between a partner's compensation and characteristics of the audit …

This study examines the audit pricing effects when auditors specialize in industries
conducive to transferable audit processes. Our results indicate that industry specialists …