• Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing 

      Dekeyser, Simon; Gaeremynck, Ann; Willekens, Marleen (Journal article; Peer reviewed, 2018)
      Using a proprietary dataset consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate: (1) whether audit office industry scale is associated with a reduction of total, partner ...
    • The Impact of Partners’ Economic Incentives on Audit Quality in Big 4 Partnerships 

      Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (Peer reviewed; Journal article, 2021)
      Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners’ fee-based compensation, partners’ observable net wealth, and audit ...