ADRs and Audit Pricing: Influence of disclosure and legal environment regime

Cross‐listed firms natively operate in countries where regulations are less enforced, disclosure requirements and the legal environment are laxer than in the US. Thus, cross‐listed firms typically pay lower audit fees than US peer groups. Based on reported audit data of the cross‐listed firms in the...

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Veröffentlicht in:	The Journal of corporate accounting & finance 2025-01, Vol.36 (1), p.139-153
Hauptverfasser:	Callaghan, Joseph, Cho, Seong, Kim, Junwoo, Parkash, Mohinder
Format:	Artikel
Sprache:	eng
Schlagworte:	American Depositary Receipts American Depositary Receipts (ADRs) Audit fees Disclosure Form 10‐K Form 20‐F GAAP International Financial Reporting Standards International Financial Reporting Standards (IFRS) legal enforcement regime Stock exchanges
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