This paper examines the effects of industry specialization (city-level, national-level, and joint-level) on audit pricing in Australia. Prior studies (e.g., Ferguson et al. 2003) have found that only joint specialist auditors (city- and national-level) enjoy audit fee premiums. However, the...

The main objective of this study is to investigate the impact of complexity resulting from fair value adoption on audit fees. Using a sample of 9619 firm-year observations from USA, this study finds that auditors charge higher audit fees for firms exposed to higher level of complexity due to...

Purpose-This study investigates the association between IFRS effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/Methodology/Approach- We...