US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Year of publication: |
2015
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Authors: | Asthana, Sharad C. ; Raman, Krishnamurthy K. ; Xu, Hongkang |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 3, p. 631-666
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Subject: | U.S.-listed foreign companies | Big N auditor | PCAOB | outsourcing | audit fees | quality of audited earnings | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Outsourcing | Multinationales Unternehmen | Transnational corporation | Bilanzpolitik | Accounting policy | Gebühr | Charges |
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