Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? : a principal-agent analysis based on evidence from China
K. Hung Chan, Phyllis Lai Lan Mo, Weiyin Zhang
| Year of publication: |
2021
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|---|---|
| Authors: | Chan, K. Hung ; Mo, Phyllis Lai Lan ; Zhang, Weiyin |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 20.2021, 1, p. 1-29
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| Subject: | abnormal IPO audit fees | IPO audit quality | post-IPO performance | real activities manipulation | Börsengang | Initial public offering | Wirtschaftsprüfung | Financial audit | China | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Prinzipal-Agent-Theorie | Agency theory | Börsenkurs | Share price | Unternehmenserfolg | Firm performance | Manipulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2020-054 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012585067