000 | 01878nab a2200229 a 4500 | ||
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999 |
_c199772 _d199772 |
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003 | OSt | ||
005 | 20200226102104.0 | ||
008 | 200210s2015 xxu|||||r|||| 00| 0 eng d | ||
040 |
_aCO-BoUGC _cCO-BoUGC |
||
100 | 1 |
_aHuang, Hua-Wei _9179264 |
|
245 | 1 | 0 |
_aFee discounting and audit quality following audit firm and audit partner changes _bchinese evidence _cHua-Wei Huang, K. Raghunandan, Ting-Chiao Huang & Jeng-Ren Chiou |
300 | _aPáginas 1517 a la 1546 | ||
520 | 3 | _aIssues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years 2002–2011, we find that there is a significant initial year audit fee discount following an audit firm change when both of the signing audit partners are different from the prior year. The evidence is mixed if one or both of the signing partners from the prior year also moves with the client to the new audit firm. We find evidence of audit fee discounting in our analysis of fee levels, but not in our analysis of changes in audit fees from the prior year. Sanctions for problem audits and greater earnings management are more likely when there is an audit firm change that involves two new signing partners together with initial year audit fee discounting. | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas _zChina |
650 | 2 | 4 |
_9176282 _aAuditores _xHonorarios _vPublicaciones seriadas _zChina |
650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _zChina _9179265 |
700 | 1 |
_aRaghunandan, K. _9179266 |
|
700 | 1 |
_aHuang, Ting-Chiao _9179267 |
|
700 | 1 |
_aChiou, Jeng-Ren _9179268 |
|
773 | 0 |
_082265 _9368138 _aThe accounting review 2015 V.90 No. 4 (Jul) _o0000002030740 _x0001-4826 (papel) _nIncluye tablas, referencias bibliográficas y apéndices |
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942 |
_2ddc _cART |