Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented and little is known about the development and...

This study empirically investigates the effects of mandatory audit tendering on audit pricing. Specifically, we examine audit pricing strategies potentially applied by Big4 and non-Big4 auditors when facing a tender for the upcoming period. Our study is motivated by the recent implementation of...