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Keywords: Cross-border IPO firms
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Journal Articles
Analyzing the audit fees of cross-border IPO firms: evidence from Taiwan
Available to Purchase
Journal:
Multinational Business Review
Multinational Business Review (2026) 34 (2): 379–400.
Published: 04 September 2025
... and perceived investor unfamiliarity) jointly contribute to higher audit fees when cross-border IPO firms are benchmarked against domestic firms. Managerial ability has a moderating effect on the differences in audit fees between cross-border IPO firms and domestic firms, but the positive effect of industry...
