Residential College | false |
Status | 已發表Published |
Abnormal audit fees and financial reporting quality: A meta-analysis | |
Li, Xuelian; Liu, Ming | |
2024-06-01 | |
Source Publication | Journal of International Accounting, Auditing and Taxation |
ABS Journal Level | 3 |
ISSN | 1061-9518 |
Volume | 55Pages: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. |
Keyword | Abnormal Audit Fees Financial Reporting Quality Meta-analysis |
DOI | 10.1016/j.intaccaudtax.2024.100622 |
URL | View the original |
Indexed By | ESCI |
Language | 英語English |
WOS Research Area | Business & Economics |
WOS Subject | Business, Finance |
WOS ID | WOS:001243309800001 |
Publisher | ELSEVIER, RADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS |
Scopus ID | 2-s2.0-85193438139 |
Fulltext Access | |
Citation statistics | |
Document Type | Journal article |
Collection | Faculty of Business Administration DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
Corresponding Author | Liu, Ming |
Affiliation | Faculty of Business Administration, University of Macau, Taipa, E22 Avenida da Universidade, Macao |
First Author Affilication | Faculty of Business Administration |
Corresponding Author Affilication | Faculty 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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