Effect of the audit hours regulation on audit fees and scale efficiency in audit firms : Korean evidence
Year of publication: |
2023
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Authors: | Won, Jayoun ; Ryu, Sang-Lyul |
Published in: |
International journal of monetary economics and finance : IJMEF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1752-0487, ZDB-ID 2471959-6. - Vol. 16.2023, 3/4, p. 261-271
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Subject: | standard audit rule | scale efficiency | mix variance | yield variance | translog production function | Wirtschaftsprüfung | Financial audit | Skalenertrag | Returns to scale | Produktionsfunktion | Production function | Südkorea | South Korea | Technische Effizienz | Technical efficiency | Effizienz | Efficiency |
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