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Client Importance, Non-Audit Fees, and Abnormal Accruals
2001We use data on audit and non-audit fees paid to auditors, disclosed in proxy statements under SEC auditor independence rules, to assess whether client importance to auditor is associated with abnormal accruals. Our sample consists of 1,864 clients of Big-5 audit firms that revealed audit and non-audit fees in proxy statements filed between February 5 ...
Hyeesoo Hyun Chung, Sanjay Kallapur
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Social credit improvement, high abnormal audit fees and audit quality
Finance Research LettersLi Li +3 more
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The association between abnormal audit fees and audit quality after IFRS adoption
International Journal of Accounting and Information Management, 2016Purpose This paper aims to examine how the relationship between abnormal audit fees and audit quality changed after adoption of the International Financial Reporting Standards (IFRS) in Korea. Design/methodology/approach Using empirical data collected over the period from 2008 to 2013, this study analyzes the association between abnormally high/low ...
Soo-Jung Jung +2 more
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Abnormal Audit Fees, Audit Market Concentration and Audit Quality
Academic Journal of Business & Management, 2023openaire +1 more source
The Conditional Effects of Abnormal Audit Fees on Audit Quality
Korean Accounting Review, 2020Kyung Soon Kim +2 more
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Analysis of the Impact of Abnormal Audit Fees on Audit Quality
Accounting, Auditing and Finance, 2023openaire +1 more source
Abnormal audit fees and accounting quality: further evidence from audit hours
Applied Economics, 2023Seung Uk Choi, Woo Jae Lee
exaly
Exploring the deep neural network model’s potential to estimate abnormal audit fees
Management Decision, 2022Seung Uk Choi, Kun Chang Lee
exaly