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Keywords: abnormal audit fees
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Journal Articles
Accounting Horizons (2021) 35 (4): 83–103.
Published: 01 December 2021
...Al (Aloke) Ghosh; Cunyu Xing SYNOPSIS Using abnormal audit fees to capture added charges associated with incremental audit effort beyond the effort level needed under normal circumstances, we find that the incremental audit effort is positively associated with goodwill to total assets...
Journal Articles
Accounting Horizons (2020) 34 (2): 41–61.
Published: 01 June 2020
...Bidisha Chakrabarty; Scott Duellman; Michael A. Hyman SYNOPSIS Research on the association between abnormal audit fees (measuring audit effort) and financial misconduct has produced mixed results. The use of actual misstatements in this research creates small-sample inferences, introduces...
Journal Articles