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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Main Authors: | HAN, Soongsoo, KANG, Tony, YOO, Yong Keun |
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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 |
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