Are abnormal audit fees informative about audit quality? : the moderating role of office resource availability
Gopal V. Krishnan, Paul Tanyi
| Year of publication: |
2024
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|---|---|
| Authors: | Krishnan, Gopal ; Tanyi, Paul |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 1, p. 1-23
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| Subject: | abnormal accruals | audit quality | financial statement divergence score | going concern opinion | misstatements | office-level attributes | resource-based view | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Ressourcenorientierter Ansatz | Resource-based view | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Rechnungsabgrenzung | Accruals and deferrals | Empirische Methode | Empirical method | Honorar | Fee (Remuneration) | Rückstellung | Accrual |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12311 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014468775