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AUDITING: A Journal of Practice & Theory (2014) 33 (3): 33–58.
Published: 01 August 2014
... 2014 audit fees fair value measurements FAS 157 ASC 820 banks In summary, consistent with our prediction, we find that less verifiable fair values increase audit fees. Our results also suggest that whereas bank specialist auditors defined as in Behn et al. (2008) charge lower total...