Since 2014
Auditor Bargaining Power and Audit Fee Lowballing
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
Auditor Bargaining Power and Audit Fee Lowballing
|
|
| Creator |
Hua, Shaowen; La Salle University
Liu, Zenghui; Western Washington University Sun, Xiaojie Christine; California State University, Los Angeles Yu, Ji; State University of New York at New Paltz |
|
| Subject |
Accounting;Auditing;
Low balling; Bargaining power; Industry Expert Auditor; |
|
| Description |
Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consistent with this literature, we predict and find empirical evidence that the magnitude of lowballing will be significantly smaller for industry expert auditors comparing with non-experts auditors. This result adds new evidence of the impact of auditors’ barging power to the audit fee lowballing literature.
|
|
| Publisher |
Tarleton State University and the University of Arkansas - Fort Smith
|
|
| Contributor |
—
|
|
| Date |
2016-12-31
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Quantitative/Archival |
|
| Format |
application/pdf
|
|
| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/157
|
|
| Source |
Advances in Business Research; Vol 7, No 1 (2016); 81-89
2641-5208 2153-6511 |
|
| Language |
eng
|
|
| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/157/117
|
|
| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
|
|