Fees Paid to Audit Firms, Accrual Choices and Corporate Governance

@inproceedings{Larcker2004FeesPT,
  title={Fees Paid to Audit Firms, Accrual Choices and Corporate Governance},
  author={David F. Larcker and Scott A. Richardson},
  year={2004}
}
We examine the relation between the fees paid to auditors for audit and non‐audit services, and the choice of accrual measures for a large sample of firms. Using our pooled sample, we find that the ratio of non‐audit fees to total fees has a positive relation with the absolute value of accruals similar to Frankel, Johnson, and Nelson [2002]. However, using latent class mixture models to identify clusters of firms with a homogenous regression structure reveals that this positive association only… CONTINUE READING

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References

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