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Keywords: fee
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 85–114.
Published: 01 November 2012
... that higher nonaudit service fees are associated with shorter audit report lags—a potential indicator of audit efficiency—prior to the passage of SOX, but such effects dissipate after SOX. We find that discretionary accruals and financial restatements—potential indicators of audit effectiveness—do...