Background: It is extremely important that an audit committee (AC) monitors a company's financial reporting process, and that the committee engages a high-quality auditor to carry this out effectively. Prior research on ACs has paid much attention to the relationship between AC best practices...

Attorney fees fund litigation yet little is known about fees in most cases. Fee data are rarely available in the United States or in English rule, loser pays, jurisdictions. This Article analyzes fee awards in Israel, which vests judges with discretion to award fees, with loser pays operating as...

In this study, we explore audit pricing decisions in the presence of excess audit committee compensation. Specifically, we examine whether excess compensation of audit committee members is related to audit fees. We find that excess compensation is positively associated with audit fees. We...