Audit fee lowballing: Determinants, recovery, and future audit quality

•Non-audit fees in the first year of audit engagements are negatively related to the propensity to lowball audit fees.•Lowballing is significantly positively related to client importance for firms switching from a non-Big N to another non-Big N auditor while the relation is insignificant for firms s...

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Veröffentlicht in:	Journal of accounting and public policy 2021-07, Vol.40 (4), p.106787, Article 106787
Hauptverfasser:	Cho, Myojung, Kwon, Soo Young, Krishnan, Gopal V.
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit fees Audit quality Audits Client importance Companies Data quality Dependency theory Discounts Fee recovery Fees & charges First year Lowballing Non-audit fees Quality standards Recovery
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