Mitra, Santanu; Deis, Donald R.; Hossain, Mahmud - In: Review of Accounting and Finance 8 (2009) August, pp. 232-252
Purpose – The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach – The paper employs a cross-sectional...