Do auditors charge a client business risk premium? : evidence from audit fees and derivative hedging in the U.S. oil and gas industry
Tharindra Ranasinghe, Lin Yi, Ling Zhou
| Year of publication: |
2023
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|---|---|
| Authors: | Ranasinghe, Tharindra ; Yi, Lin ; Zhou, Ling |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 2, p. 1107-1139
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| Subject: | Audit fees | Economics of auditing | Client business risk | Derivatives | Hedging | Risk management | Risikomanagement | Wirtschaftsprüfung | Financial audit | USA | United States | Derivat | Derivative | Honorar | Fee (Remuneration) | Gaswirtschaft | Gas industry | Gebühr | Charges | Risikoprämie | Risk premium |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-021-09665-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014336068