This paper examines whether engagement auditors have a distinguishable effect on clients' financial statement comparability, incremental to the effect of the audit firms and offices. Our basic premise is that each individual auditor has a unique style of interpreting and implementing accounting...

Central governments or the international community at large are concerned about subnational service delivery. The design of targeted expenditure programs features frequently in central efforts to redistribute infrastructure and social spending or assure minimum standards. These programs are...

This study investigates whether and how judge ideology affects auditors' litigation risk. Using the appointing president's political affiliation to measure federal judge ideology, we document that audit fees charged to auditees locating in jurisdictions of circuit courts with more Democratic...