The effects of financial statement disaggregation on audit pricing

• المؤلفون الرئيسيون: Koh, Kevin, Tong, Yen Hee, Zhu, Zinan
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2021
• الموضوعات: Business::Accounting; Business::Auditing; Audit Fees; Aaudit Risk
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/153138

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...