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Abnormal Audit Fees and Audit Opinion–Further Evidence from China’s Capital Market

  • 【作者】Zanchun Xie,Chun Cai,Jianming Ye
  • 【作者单位】School of Accounting,Southwestern University of Finance and Economics;Stan Ross Department of Accountancy,Baruch College,City University of New York
  • 【年份】2010
  • 【卷号】第C1期
  • 【页码】51-70
  • 【关键词】Abnormal audit fees Audit opinion SHOPPING 
  • 【摘要】 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audi...
  • 【文献类型】 期刊
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