کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878614 911109 2014 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Fee pressure and audit quality
ترجمه فارسی عنوان
فشار و کیفیت حسابرسی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees. We find fee pressure is positively and significantly associated with accounting misstatements in 2008, the center of the recession. Our results suggest that auditors made fee concessions to some clients in 2008, and that fee pressure was associated with reduced audit quality in that year.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 39, Issue 4, May 2014, Pages 247–263
نویسندگان
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