Audit Fees: To Disclose or Not to Disclose?

• Main Authors: KHOO, Teng Aun, HWANG, Soo Chiat
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2010
• Subjects: Audit fees; non-audit services; auditor independence; corporate financial statements; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/792; https://ink.library.smu.edu.sg/context/soa_research/article/1791/viewcontent/auto_convert.pdf
• Institution: Singapore Management University

The authors argue that the disclosure of audit fees can provide a more level playing field in Singapore, and would also be consistent with the other major capital markets in the world. Auditors' independence is the cornerstone of the auditing profession, because without auditor's independe...