Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China
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DOI: 10.1016/j.intacc.2017.01.001
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References listed on IDEAS
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Hay, David & Knechel, W. Robert, 2010. "The effects of advertising and solicitation on audit fees," Journal of Accounting and Public Policy, Elsevier, vol. 29(1), pages 60-81, January.
- Wang, Qian & Wong, T.J. & Xia, Lijun, 2008. "State ownership, the institutional environment, and auditor choice: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 112-134, September.
- DeAngelo, Linda Elizabeth, 1981. "Auditor independence, `low balling', and disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 113-127, August.
- Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
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Cited by:
- Averhals, Liesbeth & Van Caneghem, Tom & Willekens, Marleen, 2020. "Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
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Keywords
Public fee disclosure; Bargaining power; Audit fee adjustments; China;All these keywords.
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