Increased audit regulation, coupled with practitioner reports of “hyper-acquisitive” behavior among smaller firms, creates a dynamic environment in which to assess changes in the U.S. audit market. Against this backdrop, we examine the consequences of small audit firm mergers on audit...

The debate concerning the recent regulation in the United States mandating accounting firms to disclose engagement partners' identity is ongoing. We examine the impact of the Public Company Accounting Oversight Board's (PCAOB) requirement of disclosing engagement partners' names on Form AP on...

Dysfunctional audit behaviors behind corporate fiascos are a burning issue in today's ever changing globalized business world. After the Enron scandal that saw the demise of Arthur Andersen LLP., a growing research interest in the field of audit quality is being witnessed. With this negative...

To gain insight into the impact of the Public Company Accounting Oversight Board's (PCAOB) auditor inspection program, I examine the association between the PCAOB's access to inspect auditors of foreign SEC registrants and audit quality. Although the PCAOB is mandated to inspect all auditors of...

This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients....

This paper examines the demand and supply side factors associated with audit partner selection and assignment in the United States. First, we examine whether audit partner gender and experience are associated with board and management gender and experience. Second, we investigate whether...

We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the SEC. Relative to non-rotation firms, we find no evidence of a change in the frequency of...