Non-audit fees, institutional monitoring, and audit quality

• المؤلفون الرئيسيون: Ding, David K., Charoenwong, Charlie, Lim, Chee Yeow
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2013
• الموضوعات: DRNTU::Business::Accounting
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/97980; http://hdl.handle.net/10220/12168

We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure,...