Do Abnormally High Audit Fees Impair Audit Quality?
Jong‐Hag Choi; Jeong‐Bon Kim; Yoonseok Zang · 2010 · Auditing A Journal of Practice & Theory
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level…
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Metadata source: OpenAlex · DOI 10.2308/aud.2010.29.2.115