.png){kind=icon}
.png){kind=icon}
Return
Fee pressure and audit quality
.png){kind=icon}
PRE
AI
DOI：10.1016/j.aos.2014.04.002.png)
.png){kind=icon}
Original request for help.png){kind=icon}
Share.png){kind=icon}
Save
Abstract
En 中文
This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark normal audit fees and actual audit fees. We find fee pressure is positively and significantly associated with accounting misstatements in 2008, the center of the recession. Our results suggest that auditors made fee concessions to some clients in 2008, and that fee pressure was associated with reduced audit quality in that year. (c) 2014 Elsevier Ltd. All rights reserved.
Keywords:
INDUSTRY SPECIALIZATION
RISK
INDEPENDENCE
SERVICES
AI Summary
Key information extracted from the uploaded paper, including a brief overview, abstract, background, key highlights, visual analysis, and future outlook.
Journal
IF:
4
Papers:
1.3K
Citations:
8.4K