Audit fees and book-tax differences
We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e.,...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association,
2012-11-29T20:57:37Z.
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| Subjects: | |
| Online Access: | Get fulltext |