We study the determinants of involvement of component auditors (either network and/or unaffiliated) in multinational (MNE) group audits and associated audit outcomes. We identify the involvement of component auditors, using unique Australian disclosures of group audit fees paid to the principal...

Using a random sample of 500 small charities in 2014, we identify the determinants of voluntarily lodging their annual financial report, and the likelihood of including an assurance report. 110 small charities lodge their annual financial report, with 56 including an audit/review report....

We study what determines the involvement of component auditors in multinational enterprise (MNE) group audits and the association with audit quality and audit fees. Using unique Australian disclosures of group audit fees paid to the principal and component auditors, we first document that MNE...