Do Abnormally High Audit Fees Impair Audit Quality?

• 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

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...