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Showing 1 to 2 of 2 for “"small audit firms"”.
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Small Audit Firms and Earnings Manipulations
<p>This paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I …
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Essays on Audit Pricing
… of this dissertation is to contribute to the audit pricing literature through three interrelated essays. The purpose of the first essay is to test whether an audit fee bears a premium for the auditor's client-specific business risk. Using unique proprietary audit fee and hour data from four …