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Do Abnormally High Audit Fees Impair Audit Quality?

Choi, Jong-Hag - 2013

This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee. The results of various regressions reveal that the...

Persistent link: https://www.econbiz.de/10013095279

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality

Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666

Persistent link: https://www.econbiz.de/10011374521

Learning from excess audit fees : market perceptions of abnormal audit fees and fair value disclosures

Riepe, Jan - In: Essays in empirical banking, (pp. 56-107). 2014

Persistent link: https://www.econbiz.de/10011375874

Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods

Choi, Sunhwa; Choi, Youn-Sik; Kim, Bum-Joon - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 75-94

Persistent link: https://www.econbiz.de/10011975650

Accrual reversals and audit fees : the role of abnormal audit fees

Lin, Fang-Chi; Lin, Yu-Cheng; Chen, Chieh-Shuo - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 276-294

Persistent link: https://www.econbiz.de/10011986378

Joint audits: does the allocation of audit work affect audit quality and audit fees?

Haak, Marcel; Muraz, Michelle; Zieseniß, Roland - In: Accounting in Europe 15 (2018) 1, pp. 55-80

Persistent link: https://www.econbiz.de/10011997667

Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era

Chen, Anthony; Duong, Hong; Ngo, Anh - In: Advances in accounting : a research annual 44 (2019), pp. 132-147

Persistent link: https://www.econbiz.de/10012064352

Regulatory changes and reporting quality : the moderating role of firm characteristics

Salau Abdulmalik; Ayoib Che Ahmad - In: Problems and perspectives in management : PPM ; … 17 (2019) 2, pp. 32-50

Persistent link: https://www.econbiz.de/10012122312

The relationship between non-audit fees and audit quality : dealing with the endogeneity issue

Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795

Persistent link: https://www.econbiz.de/10011392394

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