Fair value measurements and audit fees : evidence from the banking industry
Year of publication: |
2014
|
---|---|
Authors: | Ettredge, Michael L. ; Xu, Yang ; Yi, Han S. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 3, p. 33-58
|
Subject: | audit fees | fair value measurements | FAS 157 | ASC 820 | banks | Bank | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Honorar | Fee (Remuneration) | IFRS | Gebühr | Charges |
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