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Keywords: abnormal audit fees
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Journal Articles
Journal of International Accounting Research (2020) 19 (3): 37–60.
Published: 01 December 2020
..., South Bend, Indiana, USA. abnormal audit fees audit effort audit quality audit hours In theory, auditors determine audit fees at a level covering the external auditor's production costs plus compensation for any future litigation loss from the engagement ( Simunic 1980 ). Following...