A reexamination of audit fees for initial audit engagements in the post-SOX period
Year of publication: |
2014
|
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Authors: | Desir, Rosemond ; Casterella, Jeffrey R. ; Kokina, Julia |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 2, p. 59-78
|
Subject: | audit fees | auditor independence | lowballing | PCAOB | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Internes Kontrollsystem | Internal control | Gebühr | Charges | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation |
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