Lee, Sang Ho; Choi, Seung Uk; Ryu, Ji Yeon - In: Managerial Auditing Journal 36 (2021) 1, pp. 132-166
Purpose: The purpose of this study is to examine the association between additional audit efforts and clients’ future equity value. The study hypothesizes that auditors’ additional audit efforts directly increase clients’ stock return performance. Additionally, this study expects that the...