hile accounting regulators maintain audit quality is independent of firm size, others argue that large firms produce a higher quality audit than small firms. Prior research yielded mixed conclusions, ...

FERF's 16th Annual Audit Fee Survey finds that the median audit fee for S&P 500 companies is $7.96 million, opinions are evenly split on whether AI is improving audit quality, and there is a growing ...

Audit partners’ professional skepticism varies from high to low as the relationship between the partner and the audit client continues year after year, according to a study available at ssrn.com.

The Association of Chartered Certified Accountants is teaming up with the International Association for Accounting Education and Research on the auditing research initiative, with the support of the ...

Auditors are expected to comply with the requirements in AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, in conducting financial statement audits. As academics who perform ...