The effects of accruals quality on audit hours and audit fees
Year of publication: |
July 2017
|
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Authors: | Cho, Myojung ; Ki, Eunsun ; Kwon, Soo Young |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 32.2017, 3, p. 372-400
|
Subject: | audit quality | audit effort | audit hours | audit fees | accruals quality | innate accruals | discretionary accruals | cash flow risk | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Honorar | Fee (Remuneration) | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | Jahresabschlussprüfung | Financial statement audit | Arbeitszeit | Working time |
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