Audit Labor Usage and Fees under Business Risk Auditing

By Timothy B. Bell, R. Doogar, I. Solomon. 2008

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Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “Moreover, Blokdijk et al. [2006] find that better controls reduce labor only in the sample of firms that use Big 5 auditors, while firms that use non-Big 5 auditors incur additional audit hours when controls are better (see also Bell et al.”
An Examination of the Credence Attributes of an Audit (2012, result): “In contrast, a recent study by Bell et al. (2008) shows that labor is higher during the initial years of tenure, consistent with learning.”
Audit Quality: Insights from the Academic Literature (2013, background): “…client risk, audit production is also influenced by earnings manipulation, corporate governance (Johnstone and Bedard 2004), disclosure policies (Krishnan and Sengupta 2011), auditor business risk (Bell et al. 2008; Houston et al. 1999), and the audit firm’s political risk (Redmayne et al. 2010).”