An Empirical Study: Auditors’ Characteristics and Audit Fee

The drivers of audit quality: auditors’ perceptions

The relation between audit fee cuts during the economic crisis and audit quality

The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...

Study Incorporating the Firo-b Demographic Characteristics and Social Skills Preferences among Auditors: an Exploratory Study

This study examined demographic characteristics and social interaction preferences of auditors. We incorporate the FIRO-B as a set of potentially significant explanatory variables. While FIRO-B has been used to evaluate public accountants, this is the first reported study to score the social interaction preferences of internal auditors. Moreover, this is the first study to compare internal and ...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...

Self-Selection of Auditors and Audit Pricing in Private Firms

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...