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This study aims to investigate whether and how audit fee determinants examined in prior studies influence audit fees and costs in the Japanese audit market, and to examine whether audit pricing and cost strategies differ among Japanese Big 3 firms. Prior studies have not fully examined audit...
We examine the auditor perception of recognized vs. disclosed obligations as they relate to two key decisions auditors make: determining audit fees and whether to issue a going‐concern opinion. We study two pairs of obligations – capital leases and operating leases and on‐balance sheet and...
This study seeks to further understand the implications of e‐business for financial audit practice by exploring: the pressures leading to the adoption of new or different audit practices; the specific features of e‐business that affect the appropriateness of traditional auditing practices and...
The Sarbanes‐Oxley Act of 2002 brought about sweeping changes that were meant to improve corporate reporting in the United States and to restore investor confidence following some of the largest business failures in US history. This study examines one requirement of this legislation, the...
We investigate the determinants of audit committee independence and activity in UK firms. We employ panel data analysis for non‐financial films that provide the required information for the period from 2003 to 2008. Our findings show that audit committees are more independent when firms have...
In this paper, we examine the association between auditor industry specialization and the disclosure of internal control weaknesses (ICWs) by firms that filed first‐time Section 404 reports with the Securities and Exchange Commission (SEC). Using both univariate and logistic regression analyses,...
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