One UTSA Circle
San Antonio, TX 78249
United States
http://www.sasthana.com
University of Texas-San Antonio
Audit office, diversification, audit quality
client cyber-breach, local audit office, reputational consequences
Economic policy uncertainty, earnings information, timing of disclosure, stock price reactions, earnings response coefficient
Signing Auditor, Mobility, Audit Quality
Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB
U.S.-Listed Foreign Companies, Big N Auditor, Pcaob, Outsourcing, Audit Fees, Quality of Audited Earnings
Big 4; industry specialization; non-specialist clients; PCAOB risk-based inspections; audit effort; earnings quality
US-listed foreign companies, Big N auditor, PCAOB, outsourcing, audit fees, quality of audited earnings
Audit office reputation, client reputation, audit fees, audit quality, market value
Auditor Reputation, Client Reputation, S&P 500 Index, Audit Fees, Rent Extraction, Cost Recovery
abnormal audit fees, audit quality, client bargaining power, economic bonding, SOX
Auditor Reputation, Auditor Change, Arthur Andersen, Enron, Corporate Governance
assurance effect, audit quality, auditor failure in China, domestic vs. international auditors, governmental penalties, insurance effect, market reactions, stock value
Pension assets, expected returns, earnings management, capital market response
Audit Fee, Early Adoption, Non-Audit Fee, Auditor Independence
Defined-Benefit Pension plans, highly compensated employees, funding, actuarial assumptions
EDGAR, Trading Volume, Trade Size, Disclosure
Andersen, Enron, auditor reputation, assurance, insurance, investor losses, market value, abnormal returns