Behavior of audit fees in the audit firm or partner changes
The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit...
Main Authors: | , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Estadual de Maringá
2016-09-01
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Series: | Enfoque : Reflexão Contábil |
Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/32817 |