associated with less than half the fee increment for an audit. Overall, our tests are consistent with enhanced reporting quality … from both reviews and audits, and diminishing marginal returns to “full” audit procedures beyond a review for both …

The present study aims to realize and become more familiar with the impact and the functions of audit committee and its … study indicate a positive and significant impact of audit committee characteristics, except audit independency which … to other conducted studies lies in the simultaneous evaluation of audit committee characteristics and change of auditor …

improves financial reporting quality and audit quality. This paper provides a more nuanced view. In a model with a manager who … improve or impair financial reporting quality and audit quality, depending on production risk, accounting system …

companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more … conservative accruals. However cross-sectional analysis across market segments reveals that audit fees increase primarily in the …

line items' leading digits to the Benford distribution, we examine whether different constructs of audit quality inputs are … related to financial statement reliability. Overall, we find that financial statement reliability increases with audit fees …, non-audit fees, and audit report lag, and decreases with audit firm tenure. We also find that audit quality inputs are …

comparability, incremental to the effect of the audit firms and offices. Our basic premise is that each individual auditor has a … explaining clients' accrual comparability with industry peers, in addition to the audit-firm and audit-office fixed effect. We …, suggesting that the engagement auditors' style persists over time. Finally, we find that within the same audit firm or office …