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Is the Audit Fee Disclosure a Leading Indicator of Clients’ Business Risk?

Stanley, Jonathan D. - 2011

This study hypothesizes a link between observed audit prices and future reported changes in clients' economic condition. As predicted, results from a traditional audit fee model estimated using a large sample of U.S. public company engagements spanning from 2000 to 2007 reveal a significant...

Persistent link: https://www.econbiz.de/10013130921

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