MD&A readability, auditor characteristics, and audit fees

This paper investigates the relationship between audit fees and MD&A readability in China. We find that audit fees generally are higher when MD&A readability is lower. However, we find Big4 auditors and industry specialist auditors do not increase audit fees when MD&As are less readable...

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Veröffentlicht in:	Accounting and finance (Parkville) 2021-12, Vol.61 (4), p.5025-5050
Hauptverfasser:	Wang, Le, Chen, Xiaoyan, Li, Xing, Tian, Gaoliang
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit efforts Audit fees Audit risk Auditor characteristics Auditors Information decomposition Management Discussion & Analysis MD&A readability
Online-Zugang:	Volltext
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