Do Abnormally High Audit Fees Impair Audit Quality?
This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee. The results of various regressions reveal that the assoc...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2010
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/12 https://ink.library.smu.edu.sg/context/soa_research/article/1011/viewcontent/SSRN_id1521324.pdf |
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| Institution: | Singapore Management University |
| Language: | English |