Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?

Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?

AbstractThis study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees nexus. We use dataset from 100 quoted and...

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Bibliographic Details
Main Authors: Ebenezer Nana Yeboah, Bismark Addai, Kingsley Opoku Appiah
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
audit market concentration
audit fees
audit report time lag
industry knowledge
industry experience
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2172013

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2172013

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