【作者单位】School of Accounting, Southwestern University of Finance and Economics, China School of Accounting, Southwestern University of Finance and Economics, China School of Accounting, Southwestern University of Finance and Economics, China
【年份】2010
【卷号】Vol.3No.C
【页码】51-70
【ISSN】1755-3091
【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...
