Topics concerning government contracts have recently attracted much attention from researchers and the public because of the U.S. government’s significant spending on goods and services. In this study, we investigate whether audit fees are associated with audit clients’ government contracts....

This study examines how auditors react to clients’ engagement in classification shifting which refers to the intentional misallocation of line items within the income statement. We find that classification shifting is positively associated with audit fees, audit report lags, the issuance of a...

The purpose of this study is to examine how external auditors react to clients' earnings management through classification shifting. It draws on the argument that auditors perceive earnings management as a reflection of managers' opportunism and potential litigation risk. Using audit fees, audit...

This paper investigates the relation between the riskiness of a firm’s investment policies and the firm’s selection of an external auditor. Using a sample of U.S. publicly listed companies from 2004-2018, we hypothesize that firms with riskier investment policies are more likely to choose a...

Purpose: This paper investigates the relation between the riskiness of a firm's investmentpolicies and the firm's appointment of an external auditor.Design/Methodology/Approach: Using a sample of U.S. publicly listed companies from 2004-2014, we hypothesize that firms with riskier investment...

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...