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This study examines whether and how the Enron-Andersen affair affected audit fees by investigating the sample before (years 2000 and 2001) and after (years 2002 and 2003) the occurrence of this prominent event in the U.S. audit market. The results show that, on average, audit fees have not only increased but that the fee premiums of the remaining Big 4 audit firms are also higher post-Enron. The fee-cutting phenomenon in an initial engagement is still applicable for former Andersen clients, whodoi:10.2139/ssrn.614884 fatcat:7nkwptrjbfe2jpfeuh47dqdr2q