Auditor liability and excess cash holdings : evidence from audit fees of foreign incorporated firms
Year of publication: |
2021
|
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Authors: | Drummond Smith, Deborah ; Gleason, Kimberly ; Kannan, Yezen H. |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 78.2021, p. 1-16
|
Subject: | Agency theory | Audit fees | Auditor liability | Excess cash | International accounting | Wirtschaftsprüfung | Financial audit | Prinzipal-Agent-Theorie | Honorar | Fee (Remuneration) | Haftung | Liability | Cash-Management | Cash management | Gebühr | Charges |
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