We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...

Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...

The risk-oriented audit approach has been being applied in China since 2006 when Chinese Certified Public Accountants Auditing Standards (CCPAAS) was issued by the Institute of (CICPA). However, most small-and medium-sized CPA firms still have difficulty assessing risk accordance with CCPAAS efficient and effective analysis analytical procedures. Also, there are few studies introducing how to a...

Audit firms face a constant conflict between the business of auditing and the profession of auditing, characterised in the literature as a cost-quality conflict. This conflict is manifested at trainee levels in the pressure to perform quality work within specified time limits. Prior studies have reported high levels of quality threatening behaviour (QTB) at trainee levels and the importance of ...

Since 1999, regulators have attempted to improve the monitoring of financial reporting by exerting significant pressure on firms to appoint financial experts to their audit committees. Yet, many firms have been reluctant to do so, which has made these firms more prone to financial reporting problems. We examine appointments of financial experts to the audit committees of S&P 1500 firms during t...