An Empirical Study on the Relationship Between Audit Quality and Abnormal Audit Fees
碩士 === 國立臺灣大學 === 會計學研究所 === 95 === This paper examines whether, and how, audit quality proxied by absolute value of discretionary accruals is associated with the abnormal audit fees, i.e., the difference between actual audit fees and expected fees. Using a sample of 406 firm-year observations over...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/18504873972054825702 |