Internal control opinion shopping: Does initial audit fee discounting matter?

Author:

Liu Wu-Po,Huang Hua-Wei

Funder

Ministry of Education

National Cheng Kung University

Publisher

Elsevier BV

Reference56 articles.

1. Audit committee characteristics and restatements;Abbott;Audit. A J. Pract. Theory,2004

2. Audit fees during initial engagement in Malaysia;Abdul Wahab;Manag. Audit. J.,2013

3. Commission on Auditors’ Responsibilities: Report,1978

4. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits;Ashbaugh-Skaife;J. Account. Econ.,2007

5. Audit market concentration and auditor tolerance for earnings management;Boone;Contemp. Account. Res.,2012

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