Barua, Abhijit; Smith, Antoinette L. - In: Managerial Auditing Journal 28 (2013) February, pp. 161-177
Purpose – The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach – The paper uses a test sample with firms that are cited in Accounting and Auditing Enforcement Releases (AAERs)...
