The association between excess audit fees and audit quality: A US-UK comparison

Prior studies that examine the association between excess audit fees and audit quality (measured by discretionary accruals) using US data fail to document a significant association. However, there is no convincing explanation for this result to date. In this study, we test a cancellation hypothesis,...

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Bibliographic Details
Main Authors: HAN, Soongsoo, KANG, Tony, YOO, Yong Keun
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
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Online Access:https://ink.library.smu.edu.sg/soa_research/1748
https://ink.library.smu.edu.sg/context/soa_research/article/2775/viewcontent/The_Association_between_Excess_Audit_Fees_and_Audit_Quality__A_US.pdf
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Institution: Singapore Management University
Language: English