New business as a bargaining factor in audit pricing: evidence from emission trading schemes-Reference-Cited by-同舟云学术

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New business as a bargaining factor in audit pricing: evidence from emission trading schemes

Published:2021-03-30 Issue:6-7 Volume:51 Page:800-823
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

You Jiaxing¹^ORCID,Wu Xiting¹,Luo Le²^ORCID,Shen Hongtao³^ORCID,Tan Xiaoping³

Affiliation:

1. Department of Finance, Xiamen University, Xiamen, People’s Republic of China

2. Department of Accounting & Corporate Governance, Macquarie Business School, Macquarie University, Sydney, Australia

3. Department of Accounting, Jinan University, Guangzhou, People’s Republic of China

Funder

National Natural Science Foundation of China

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2021.1874265

Reference75 articles.

1. Creditor rights and corporate risk-taking

2. Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership

3. Equity Incentives and Internal Control Weaknesses

4. Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors

5. Carbon Trading: Accounting and Reporting Issues

Cited by 9 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Actions speak louder than words: environmental law enforcement and audit fees;Review of Accounting Studies;2024-05-04

2. Exploring the term of the auditor-client relationship based on the ACR-models;African J. of Accounting, Auditing and Finance;2024

3. Carbon emission trading scheme and firm debt financing;Journal of Contemporary Accounting & Economics;2023-11

4. Auditors’ Carbon Risk Consideration under the EU Emission Trading System;Accounting in Europe;2023-09-20

5. Effects of carbon emissions on audit fees;Managerial Auditing Journal;2023-09-13

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