We present a comprehensive review of the 130 international archival auditing and
assurance research articles that were published in eight leading accounting and auditing …

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 …

Purpose The purpose of this paper is to demonstrate a deeper understanding about the
reasons behind difference in previous studies' results in the field of audit quality …

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International
Auditing and Assurance Standards Board (IAASB), and the UK Financial Reporting Council …

Through a combined study, we explore the professional perspectives of two distinct PCAOB
constituent groups related to the PCAOB's proposed regulatory approach for audit quality …

Auditor rotation is believed to affect financial reporting quality partly because of the fresh
views brought by new auditors. However, fresh views are generally unobservable and are …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

Issues related to low-balling of initial year audit fees and the resultant impact on audit quality
have received significant attention from regulators in many countries. Using 9,684 …

Purpose This study aims to investigate the associations between audit firm attributes (ie
audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) …

We analyze the effects of partner tenure and mandatory rotation on audit quality, pricing, and
production for a large cross-section of US public firms during 2008–2014. On average, we …