Audit fees and pricing strategy: Do restatements of internal control reports and earnings matter?
نویسندگان
چکیده
منابع مشابه
Economic Crisis and Audit Fees
Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...
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15 صفحه اولEvidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?
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ژورنال
عنوان ژورنال: Risk Governance and Control: Financial Markets and Institutions
سال: 2018
ISSN: 2077-4303,2077-429X
DOI: 10.22495/rgcv8i2p4