The reform of accounting standards and audit pricing
نویسندگان
چکیده
منابع مشابه
The reform of accounting standards and audit pricing
This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analy...
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ژورنال
عنوان ژورنال: China Journal of Accounting Research
سال: 2012
ISSN: 1755-3091
DOI: 10.1016/j.cjar.2012.05.002