External auditor pricing and corporate governance : evidence from NYSE-listed firms.

The purpose of this paper is to provide evidence of the relation between fees paid to auditors and internal corporate governance mechanisms. We add to existing research that governance attributes impact on various components of the financial reporting process by examining the extent to which extern...

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Bibliographic Details
Main Authors: Chee, Su-Ann Ai-Lin., Kow, Duncan Wei Jue., Ong, Liven.
Other Authors: Ding, David Kuan Yong
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/8879
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Institution: Nanyang Technological University
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Summary:The purpose of this paper is to provide evidence of the relation between fees paid to auditors and internal corporate governance mechanisms. We add to existing research that governance attributes impact on various components of the financial reporting process by examining the extent to which external auditor pricing decision, as captured by audit and non-audit fees, reflects corporate governance attributes, namely board composition, board leadership, and ownership structure.