Purpose – The purpose of this paper is to examine the stability or loyalty in the auditor-client relationship. It explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less audit fees relative to other companies in their...

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing....

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing....

Purpose The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline...