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Do auditors charge a client business risk premium? : evidence from audit fees and derivative hedging in the U.S. oil and gas industry

Ranasinghe, Tharindra; Yi, Lin; Zhou, Ling - In: Review of accounting studies 28 (2023) 2, pp. 1107-1139

Persistent link: https://www.econbiz.de/10014336068

Hedging, hedge accounting, and earnings predictability

Ranasinghe, Tharindra; Sivaramakrishnan, Konduru; Yi, Lin - In: Review of accounting studies 27 (2022) 1, pp. 35-75

Persistent link: https://www.econbiz.de/10013172504

Hedging, investment efficiency, and the role of the information environment

Lobo, Gerald J.; Ranasinghe, Tharindra; Yi, Lin - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 2, pp. 324-351

Persistent link: https://www.econbiz.de/10013175310

Do Auditors Charge a Risk Premium? Evidence from the Association between Derivative Hedging and Audit Fees

Ranasinghe, Tharindra - 2018

Although prior literature has documented a positive association between business risk and audit fees, it remains unclear whether, in addition to expending greater audit effort on riskier clients, auditors also charge a risk premium. This is an important issue because a risk premium is a...

Persistent link: https://www.econbiz.de/10012913095