Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions
| Year of publication: |
2025
|
|---|---|
| Authors: | Huang, Ting-Chiao ; Lin, Yi-Hung ; Chai, Daniel ; Hairston, Stephanie |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 65.2025, 3, p. 2339-2386
|
| Subject: | audit fees | audit risk | going-concern opinions | media coverage | news | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Mediale Berichterstattung | Media coverage | Fortführungsprinzip | Going concern | Gebühr | Charges | Jahresabschlussprüfung | Financial statement audit | Dienstleistungsqualität | Service quality | Ankündigungseffekt | Announcement effect |
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