Accrual reversals and audit fees : the role of abnormal audit fees
Fang-Chi Lin, Yu-Cheng Lin and Chieh-Shuo Chen
| Year of publication: |
2018
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|---|---|
| Authors: | Lin, Fang-Chi ; Lin, Yu-Cheng ; Chen, Chieh-Shuo |
| Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 25.2018, 1/2, p. 276-294
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| Subject: | Accruals reversal | abnormal audit fees | internal control | earnings persistence | audit fees | Honorar | Fee (Remuneration) | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Gebühr | Charges | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2016.1256784 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011986378