Institutional features and audit pricing of excess cash holdings : do auditor liabilities beyond financial statement assurance matter?
Nan-Ting Kuo, Shu Li, Shiyun Zhai
| Year of publication: |
2022
|
|---|---|
| Authors: | Kuo, Nan-Ting ; Li, Shu ; Zhai, Shiyun |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 49.2022, 9/10, p. 1581-1604
|
| Subject: | agency problems | audit fees | excess cash | institutional features | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Prinzipal-Agent-Theorie | Agency theory | Cash-Management | Cash management | Haftung | Liability | Betriebliche Liquidität | Corporate liquidity |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12602 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013468708