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Keywords: Big 10
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Journal Articles
Audit fees, audit report lag and abnormal tone: evidence from China
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (2): 186–205.
Published: 19 October 2022
..., this study also examines the moderating effect of accounting firm type on abnormal tone and audit engagement. Both Big 10 and non-Big 10 auditors experience significantly increased audit fees when assessing reports with an abnormal positive tone; however, only Big 10 auditors increase audit report lag...
