In this study we examine audit fees for SEC registrants that remediate previously disclosed material weaknesses in internal control. We find that remediating firms have lower audit fees when compared to firms that continue to report material weaknesses in internal control. However, the...

Purpose: This study aims to examine the resignations of Indian audit committee directors after a systemic shock (failure of Satyam Computer Services Ltd.). Design/methodology/approach: The authors develop the research questions based on interviews with company directors and audit partners, in...

Purpose – To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach – Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based...