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Keywords: abnormal IPO audit fees
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Journal Articles
Journal of International Accounting Research (2021) 20 (1): 1–29.
Published: 01 March 2021
...K. Hung Chan; Phyllis Lai Lan Mo; Weiyin Zhang ABSTRACT We assess the unexplained information content of abnormal audit fees using a sample of initial public offering (IPO) audits in China. We find that abnormal IPO audit fees are positively associated with manipulation of pre-IPO real activities...
