The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services

By Sharad Asthana, S. Balsam, Sungsoo Kim. 2009

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Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “countries [Ghosh and Lustgarten 2006; Basioudis and Papadimitriou 2007; Hamilton et al. 2008; Kohlbeck et al. 2008; Vermeer et al. 2008; Asthana et al. 2009; Abidin et al. 2010] and may be attributable to the wide range of outcomes observed: i.”
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, methodology): “…using U.S. data, Chi (2006) finds that after the collapse of Arthur Andersen there was a general increase in audit fees across all clients, and Asthana, Balsam, and Kim (2009) find that audit fees and the ratio of audit fees over total assets increased significantly in 2002 after the Enron…”
The Effect of the Sarbanes-Oxley Act on Non-US Companies Cross-Listed in the US (2007, unknown): “2005; Lai 2003; Li, Pincus, and Rego 2004; Rezaee and Jain 2005) found a variety of positive effects; others (Asthana et al. 2004; Block 2004; Eldridge and Kealey 2005; Kamar et al. 2005; Leuz et al. 2006; Zhang 2005) found some negative effects.”