Do Abnormally High Audit Fees Impair Audit Quality?

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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書目詳細資料
Main Authors:	CHOI, Jong-Hag, KIM, Jeong-Bon, ZANG, Yoonseok
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2010
主題:	Audit quality abnormal audit fees earnings management Accounting Business Law, Public Responsibility, and Ethics Corporate Finance
在線閱讀:	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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