Search Results - subject:"Abnormal audit fees"

Voluntary resignation of independent directors and auditor responses : empirical evidence from Chinese A-share listed firms

Li, Yuhong; Guo, Fei - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-28

We examine auditor responses to the voluntary resignation of independent directors. We show that auditors respond by increasing audit fees or rescinding engagement with their clients, but not by increasing their audit effort. Mechanism tests reveal that independent directors' voluntary...

Persistent link: https://www.econbiz.de/10015134012

Abnormal audit fees and audit opinion: Further evidence from China's capital market

Xie, Zanchun; Cai, Chun; Ye, Jianming - In: China Journal of Accounting Research 3 (2010), pp. 51-70

association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an … their change in return on assets (ROA), and show that abnormal audit fees improve audit opinions only among firms that … result of abnormal accruals. We find no association between abnormal audit fees and audit opinion improvement for other firms. …

Persistent link: https://www.econbiz.de/10011936982

Abnormal audit fees and audit opinion : further evidence from China's capital market

Xie, Zanchun; Cai, Chun; Ye, Jianming - In: China journal of accounting research : CJAR 3 (2010), pp. 51-70

Persistent link: https://www.econbiz.de/10011823462