An empirical comparison of the effect of XBRL on audit fees in the US and Japan
Year of publication: |
2015
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Authors: | Shan, Yuan George ; Troshani, Indrit ; Richardson, Grant |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 11.2015, 2, p. 89-103
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Subject: | XBRL | Audit fees | Firm size | Agency theory | Japan | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | USA | United States | Prinzipal-Agent-Theorie | Betriebsgröße | Gebühr | Charges |
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