The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence
Using samples from 12 non-U.S.A. countries, we find that following Arthur Andersen’s failure in the United States of America, successor Big-N auditors charged an audit fee premium for ex-Andersen clients compared to existing clients and non-Andersen switch-ins. We show that this audit fee premium is...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell Publishing Ltd.
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/24966 |