Đang chuẩn bị liên kết để tải về tài liệu:
The impact of board of directors’ turnover on the association between financial restatements and audit fees
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
This study examines the association between financial restatements and audit fees, and the effect of board of directors turnover on this relationship. Restatements are seen as a financial reporting failure, increasing risk for the auditor resulting in a higher audit fee. Regression analysis using the audit fee change model based on prior literature is applied on an U.S. sample. We found no evidence that there is positive significant relationship found between restatements and audit fees. | The impact of board of directors’ turnover on the association between financial restatements and audit fees