Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5086786 | Journal of Accounting and Economics | 2012 | 6 Pages |
Abstract
⺠Lennox-Li find no change in audit quality or fees after auditors adopt LLP status. ⺠An unsolved puzzle is why fees do not decline following LLP adoption due reduced litigation risk. ⺠One possible explanation is the countervailing effects of auditors' public disclosures.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Mark L. DeFond,