The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Srinidhi, B., Hossain, Mahmud, Lim, C.
Format:	Journal Article
Published:	Wiley-Blackwell Publishing Ltd. 2012
Online Access:	http://hdl.handle.net/20.500.11937/24966

Similar Items

Internal audit and audit fees: Further evidence
by: Singh, Harj, et al.
Published: (2010)

Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
by: Al-Hadi, Ahmed Khamis Hamdan, et al.
Published: (2015)

The Enron-Andersen regulatory review to strengthen auditor independence
by: Abdullah @ Earnest, Dewi Fariha
Published: (2004)

Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
by: Srinidhi, B., et al.
Published: (2009)

Political Connections, Fees Paid to Auditors and Auditor Independence in Malaysia: Evidence From Going Concern Audit Opinions
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2013)

The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)

The Effects of Non-Audit Fees and Auditor Tenure on Audit Quality in the U.K
by: PANG, Wei
Published: (2017)

Auditor attributes and their association with audit fees in Australia: an empirical study
by: Singh, Harjinder
Published: (2010)

The effect of director-auditor link on non-audit services fee.
by: Malik@Malek, Mazrah, et al.
Published: (2012)

The effect of director-auditor link on non-audit services fee
by: Malik @ Malek, Mazrah, et al.
Published: (2013)

Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012)

Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom
by: XU, RUI
Published: (2017)

The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
by: Ahmad, Maslina
Published: (2015)

Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011)

Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014)

Internal Auditing Outsourcing, Nonaudit Services and Audit Fees
by: Abdul Wahab, Effiezal, et al.
Published: (2021)

The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia
by: Sarkar, Hasina Farhana
Published: (2016)

Does audit fees and non-audit fees matters in audit quality?
by: Yuvaraj, Ganesan, et al.
Published: (2019)

Quality Audit Roles and Skills: Perceptions of Non-Financial Auditors and their Clients
by: Power, D., et al.
Published: (2007)

Overvalued Equities and Audit Fees: A Research Note
by: Habib, A., et al.
Published: (2013)

Key Audit Matters, Audit Quality and Audit Fees: Evidence from China
by: Yang, Yingkui
Published: (2022)

Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)

Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
by: Zhu, Yan
Published: (2010)

Audit committees and internal auditors in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2007)

Auditor independence debate : a critical review of the UK and the US responses and proposed reforms to strengthen auditor independence in the wake of Enron-Andersen scandal
by: Abdullah, Dewi Fariha
Published: (2003)

The Impact of Internal Governance on Conservatism: Evidence from Australia
by: Liew, Millie, et al.
Published: (2023)

Audit committees effecticeness and audit fees - Evidence from Chinese listed companies
by: Tian, Yakun
Published: (2019)

Earnings Conservatism and Audit Committee Financial Expertise
by: Sultana, Nigar, et al.
Published: (2013)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2012)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)

The Impact of Audit Fee on Audit Quality in UK
by: NI, MENGLU
Published: (2012)

The Effects of Auditing Standard No. 18 on Audit Fees
by: Caruso, James
Published: (2017)

Money laundering and audit fees
by: Habib, A., et al.
Published: (2017)

Audit committee characteristics and audit fees: evidence from Malaysia / Siti Salwah Jumali
by: Jumali, Siti Salwah
Published: (2012)

Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)

Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)

The Effects of Internal Control Information Disclosure on Audit Fees in Chinese Market
by: Guo, Junjian
Published: (2019)

Audit Fee Determinants for SMEs - Evidence from Shen Zhen, China
by: Kai, Zhu
Published: (2009)

IFRS convergence impact on audit fee determinants: evidence from Indonesia
by: Kusmanto, Michael Aditya
Published: (2022)

The Relation Between Non-Audit Service Fees and Audit Independence: Evidence from United Kingdom
by: ZHOU, QINWEN
Published: (2017)