UK listed firms are used to investigate if auditor attributes (fixed effects for audit firms, audit offices, and audit partners) add incrementally to baseline models with client controls in explaining audit outcomes (earnings quality and going concern reports). We document that accounting firm...

In a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e., Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a...

This paper investigates whether the provision of non-audit services (NAS) to audit clients impairs auditor independence of mind and independence in appearance. The main contributions of this paper are in terms of its timeliness with respect to regulatory changes, the simultaneous examination of...

Using the most recent observations (2005-2011) from a sample of UK listed companies, this study investigates whether Big 4 audit firms exhibit a ‘fee premium' and, if this is the case, whether the premium is related to the delivery of a better audit service.Univariate tests, multivariate...