Habib, Ahsan; Gong, Rong; Hossain, Mahmud - In: Managerial Auditing Journal 28 (2013) 8, pp. 755-776
overvalued equities and controls for other known determinants of audit fees. Three proxies for overvaluation are used in this … paper. These are: a lagged price‐earnings‐based overvaluation measure; a lagged price‐to‐book‐based overvaluation measure …; and finally, a lagged abnormal‐return‐based overvaluation proxy measure. Findings – Findings show that auditors charge …