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We examine whether auditors consider organization capital in audit pricing decisions. Utilizing an international sample from 40 countries spanning the period 2001–2017, we find that firms with high levels of organization capital pay high audit fees: a finding that is consistent with both the...
We provide new evidence on audit pricing differences within the Big 4 audit firms in the U.S. market. Industry expertise research argues that an audit firm with greater competencies can differentiate itself from competitors in terms of within‐industry market share and charge an audit fee premium...
We examine the association between corporate reputation and the timeliness of external audit and earnings announcement. Changes in financial reporting regulation have resulted in longer audit delay, leading to an increase in the number of firms that announce earnings prior to audit completion,...
The purpose of this article is to explore the antecedents of internal auditors' voice in environmental‐related issues. Using 226 responses from internal auditors and their immediate supervisors from China, we found that internal auditors' perceived organizational environmental orientation and...
The aim of this study is to explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 Australian statutory audit reports from 2017 to and including 2018 reports. The study provides the first evidence...
This article provides a concise review of the three books, Disruption in the Audit Market: The Future of the Big Four (ISBN: 978–0367–220‐66‐2), Financial Failures & Scandals: From Enron to Carillion (ISBN 978–036‐7,220‐73‐0), by Prof. Krish Bhaskar and Prof. John Flower, together with Mr. Rod...
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