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The effects of clients' controversial activities on audit pricing

หน่วยงาน Nanyang Technological University, Singapore

รายละเอียด

ชื่อเรื่อง : The effects of clients' controversial activities on audit pricing
นักวิจัย : Koh, Kevin , Tong, Yen H.
คำค้น : -
หน่วยงาน : Nanyang Technological University, Singapore
ผู้ร่วมงาน : -
ปีพิมพ์ : 2556
อ้างอิง : Koh, K., & Tong, Y. H. (2013). The Effects of Clients' Controversial Activities on Audit Pricing. AUDITING: A Journal of Practice & Theory, 32(2), 67-96. , http://hdl.handle.net/10220/17496 , http://dx.doi.org/10.2308/ajpt-50348
ที่มา : -
ความเชี่ยวชาญ : -
ความสัมพันธ์ : AUDITING: a journal of practice & theory
ขอบเขตของเนื้อหา : -
บทคัดย่อ/คำอธิบาย :

We examine the effects of clients' involvement in controversial corporate activities on audit pricing. Clients' involvement in controversial activities raises concerns about management integrity and ethics. Moreover, clients involved in such activities are perceived to have higher risk of adverse financial performance. As a result, there is greater potential for financial misstatement, which increases the auditor's perceived business risk. We hypothesize that, given the higher perceived business risk, auditors charge higher fees to clients engaged in controversial activities. Using a unique dataset from Kinder, Lydenberg, and Domini, we identify clients that engage in controversial activities related to consumers, employees, the community, and the environment. Consistent with our hypothesis, we find that clients involved in controversial corporate activities pay higher audit fees compared to clients not involved in such activities.

บรรณานุกรม :
Koh, Kevin , Tong, Yen H. . (2556). The effects of clients' controversial activities on audit pricing.
    กรุงเทพมหานคร : Nanyang Technological University, Singapore.
Koh, Kevin , Tong, Yen H. . 2556. "The effects of clients' controversial activities on audit pricing".
    กรุงเทพมหานคร : Nanyang Technological University, Singapore.
Koh, Kevin , Tong, Yen H. . "The effects of clients' controversial activities on audit pricing."
    กรุงเทพมหานคร : Nanyang Technological University, Singapore, 2556. Print.
Koh, Kevin , Tong, Yen H. . The effects of clients' controversial activities on audit pricing. กรุงเทพมหานคร : Nanyang Technological University, Singapore; 2556.