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Accounting Horizons (2020) 34 (4): 1–31.
Published: 01 December 2020
.... Leveraging a 2015 accounting standards update from the Financial Accounting Standards Board to identify material cloud users, we find that these firms pay an audit fee premium of approximately 5 percent compared to nonusers. This premium attenuates when hiring an audit office with more cloud users in its...
Accounting Horizons (2018) 32 (3): 169–194.
Published: 01 September 2018
...Stephen X. Gong; Ferdinand A. Gul; Liwei Shan SYNOPSIS This paper examines whether news coverage of client firms is associated with their audit fees. Using data from China listed firms during 2004–2013, we find that high coverage client firms are on average charged higher audit fees, irrespective...
Accounting Horizons (2012) 26 (3): 493–511.
Published: 01 September 2012
...Dechun Wang; Jian Zhou SYNOPSIS We investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated filers for fiscal years...