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Keywords: audit fees
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Journal Articles
Journal of Management Accounting Research (2019) 31 (1): 129–152.
Published: 01 March 2019
... for client business risk, we find that suppliers with more concentrated customer bases spend less on audit fees. The evidence is consistent with reduced audit effort due to efficiency gains in the audit process, especially when suppliers with more concentrated customer bases share the same auditors...
Journal Articles
Journal of Management Accounting Research (2016) 28 (2): 53–76.
Published: 01 June 2016
...Long Chen; Bin Srinidhi; Albert Tsang; Wei Yu ABSTRACT Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2014) 26 (1): 83–100.
Published: 01 April 2014
... chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer...