The effect of auditor changes on audit fees, audit hours, and audit quality

Article Abstract:

The correlation between independent auditor fees, hours and quality is examined, giving particular attention to initial audits. Empirical results gathered from audits of local and regional public accounting firms of independent school districts in Texas indicate specific low balling relationships. There were statistically significant lower audit fees during the first year of independent audits. Quality was higher and more audit hours consumed despite lower fees.

Author: Giroux, Gary, Deis, Donald R., Jr.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1996
Elementary and secondary schools, Elementary & Secondary Schools, Research, Accounting and auditing, Schools, Education, Texas, School accounting

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Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59

Article Abstract:

Going concern reports are examined and classified as using flexible or boilerplate styles. The flexible style is preferred post Enron.

Author: Hermanson, Dana R., Carcello, Joseph V., Neal, Terry L.
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003

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An empirical analysis of auditor report timing by large municipalities

Article Abstract:

The timeliness of external audit-reporting for municipalities is considered.

Author: McLelland, Andrew J., Giroux, Gary
Publisher: Elsevier B.V.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2000
Management, Local government

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Subjects list: Auditing, Methods
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