Abnormal Audit Fee And Audit Quality: A Moderating Effect Of Firm Characteristics

@inproceedings{Dabor2018AbnormalAF,
  title={Abnormal Audit Fee And Audit Quality: A Moderating Effect Of Firm Characteristics},
  author={Alexander Olawumi Dabor and Uyagu Benjamine},
  year={2018}
}
The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality.   A random sample of fifty-two quoted companies was used for the study and data covering fifteen years (2001-2015) were extracted from the reports of selected firms. The study… CONTINUE READING

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