The Association between Audit Quality and Abnormal Audit Fees

Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with abnormal audit fees, i.e., actual audit fees in excess of expected, normal audit fees. The results of various re...

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Bibliographic Details
Main Authors: Choi, Jong-Hag, Kim, Jeong-Bon, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2006
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Online Access:https://ink.library.smu.edu.sg/soa_research/85
https://ink.library.smu.edu.sg/context/soa_research/article/1084/viewcontent/SSRN_id848067.pdf
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Institution: Singapore Management University
Language: English
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