Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266
Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by...