Non-Switching Audit Clients’ Response to Audit-Office Audit Failures: Evidence From Audit and Non-Audit Fees

Yuzhou Chen, Stuart Dearden, Thomas C. Omer, Lyons School of Accounting, Texas Tech University, School of Accountancy, University of Nebraska-Lincoln

Journal of Accounting, Auditing & Finance

Published online on July 22, 2026

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
This study examines the association between audit-office audit failures and non-switching client audit and non-audit fees. A non-switching client remains with the same audit office from the previous year to the current year. We posit that non-switching ...