The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

By Aloke Ghosh, Robert Pawlewicz. 2009

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Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “Overall, results reveal that while small and large audit firms discounted initial audit fees in the pre-SOX period, only small audit firms are found to offer initial audit fee discounts in the post-SOX period [Ghosh and Pawlewicz 2009]. In fact, Huang et al. [2009] find evidence of increased audit f”
Audit committee compensation and the demand for monitoring of the financial reporting process (2010, unknown): “17 in the post-SOX period (see Ghosh and Pawlewicz (2008) and Griffin and Lont (2008) for similar findings on changes in audit fees around SOX).”
Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper (2011, background): “…are legitimate doubts over the benefits of such reforms, it is beyond doubt that SOX has imposed significant additional costs to be an auditor for SEC-registered firms (DeFond and Lennox, 2011) and that these costs have been passed on to auditees (Ettredge et al., 2007; Ghosh and Pawlewicz, 2009).”