Abnormal Audit Fees and Restatements

We investigate the relationship between audit fees and subsequent financial statement restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling for internal control quality, we find that abnormal audit fees are negatively associated with the likelihood that financia...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2012-02, Vol.31 (1), p.79-96
Hauptverfasser:	Blankley, Alan I., Hurtt, David N., MacGregor, Jason E.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit committees Audit fees Audit risk Auditors Financial reporting Financial restatements Financial statements Hypotheses Influence Internal controls Nonaudit services Public Company Accounting Reform & Investor Protection Act 2002-US Studies
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