Chan, Kam C.; Jacob, Rudolph A.; Lee, Picheng; Seow, Gim S. - In: Review of Accounting and Finance 11 (2012), pp. 236-256
Purpose – The purpose of this study is to examine the change in audit fees for US-listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal years ending between July 15, 2006 and July 14, 2007. Design/methodology/approach – During the sampling...