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Abnormal audit fees and financial reporting quality: A meta-analysis
Li, Xuelian; Liu, Ming
2024-06-01
Source PublicationJournal of International Accounting, Auditing and Taxation
ABS Journal Level3
ISSN1061-9518
Volume55Pages:100622
Abstract

Increasing levels of information disclosure and firm transparency are drawing researchers’ attention to abnormal audit fees (AAFs), and a growing body of literature is focused on the association between AAFs and financial reporting quality (FRQ). These studies use various FRQ constructs and theoretical lenses, and find contradictory results. Thus, it remains unclear whether AAFs are positively or negatively associated with FRQ. This meta-analysis of the literature assesses (a) the association between AAFs and FRQ; (b) the extent to which the FRQ proxies used in the literature are homogeneous; and (c) the different theoretical frameworks that are used to interpret the association between AAFs and FRQ. The results show that higher AAFs are associated with reduced FRQ, and this finding is robust to different FRQ constructs and theoretical frameworks.

KeywordAbnormal Audit Fees Financial Reporting Quality Meta-analysis
DOI10.1016/j.intaccaudtax.2024.100622
URLView the original
Indexed ByESCI
Language英語English
WOS Research AreaBusiness & Economics
WOS SubjectBusiness, Finance
WOS IDWOS:001243309800001
PublisherELSEVIER, RADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS
Scopus ID2-s2.0-85193438139
Fulltext Access
Citation statistics
Document TypeJournal article
CollectionFaculty of Business Administration
DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Corresponding AuthorLiu, Ming
AffiliationFaculty of Business Administration, University of Macau, Taipa, E22 Avenida da Universidade, Macao
First Author AffilicationFaculty of Business Administration
Corresponding Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Li, Xuelian,Liu, Ming. Abnormal audit fees and financial reporting quality: A meta-analysis[J]. Journal of International Accounting, Auditing and Taxation, 2024, 55, 100622.
APA Li, Xuelian., & Liu, Ming (2024). Abnormal audit fees and financial reporting quality: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 55, 100622.
MLA Li, Xuelian,et al."Abnormal audit fees and financial reporting quality: A meta-analysis".Journal of International Accounting, Auditing and Taxation 55(2024):100622.
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