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Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes‐Oxley (SOX) Act in 2002. Design/methodology/approach – The paper utilizes a sample of firms that had...
Persistent link: https://www.econbiz.de/10014929294
Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes-Oxley (SOX) Act in 2002. Design/methodology/approach – The paper utilizes a sample of firms that had...
Persistent link: https://www.econbiz.de/10010561770