Ettredge, Michael; Fuerherm, Elizabeth Emeigh; Li, Chan - In: Accounting, Organizations and Society 39 (2014) 4, pp. 247-263
This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees. We find fee...