The effects of accruals quality on audit hours and audit fees
Myojung Cho, Eunsun Ki, and Soo Young Kwon
| Year of publication: |
July 2017
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|---|---|
| Authors: | Cho, Myojung ; Ki, Eunsun ; Kwon, Soo Young |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 32.2017, 3, p. 372-400
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| Subject: | audit quality | audit effort | audit hours | audit fees | accruals quality | innate accruals | discretionary accruals | cash flow risk | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit | Rechnungsabgrenzung | Accruals and deferrals | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | Cash Flow | Cash flow | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X15611323 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011708524