Auditor’s specialization and audit fee in military-connected firms

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 ...

Auditors’ professional and organisational identities and perceived commercialisation in audit firms

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...

Vertical Specialization in Multinational Firms*

In the recent decades, growth of overall world trade has been driven in large part by the rapid growth of trade in intermediate inputs. This input trade results in part from multinational firms choosing to outsource input processing to their foreign affiliates, thereby creating global production networks in which each actor is vertically specialized. In this paper, we use firm-level data on U.S...