The effects of financial statement disaggregation on audit pricing

We examine whether the extent of financial statement disaggregation affects the pricing of audit engagements in the United States. We hypothesize and find that auditors assess higher engagement risk and charge higher audit fees for clients with more disaggregated financial statements. We also fin...

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Bibliographic Details
Main Authors: Koh, Kevin, Tong, Yen Hee, Zhu, Zinan
Other Authors: Nanyang Business School
Format: Article
Language:English
Published: 2021
Subjects:
Online Access:https://hdl.handle.net/10356/153138
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Institution: Nanyang Technological University
Language: English
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