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Keywords: executive effects
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (4): 105–124.
Published: 01 December 2020
...John R. Lauck; Joseph R. Rakestraw; Sarah E. Stein SYNOPSIS We examine whether audit fees reflect characteristics of individual executives incremental to known determinants of fees. Using a novel executive effects approach, we find that unexplained audit fees exhibit a statistically...
