Internal control opinion shopping : does initial audit fee discounting matter?
Year of publication: |
2024
|
---|---|
Authors: | Liu, Wu-Po ; Huang, Hua Wei |
Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 69.2024, Art.-No. 102248, p. 1-14
|
Subject: | Audit fee discounting | Audit market competition | Initial audit engagement | Internal control weakness | Opinion shopping | Resignation and dismissal | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality |
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