Glänzende Aussichten für die Initiative "Ein Gürtel und eine Straße"
In: Chinesische Zeitdokumente 3
86 Ergebnisse
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In: Chinesische Zeitdokumente 3
In: Review of Pacific Basin financial markets and policies: RPBFMP, Band 26, Heft 3
Auditing standards instruct external auditors to read public information to mitigate management's information advantage in hiding earnings management and fraud. The transparency of this information, and thus the cost of becoming informed using public information, varies across firms. We argue this cost of becoming informed creates an opportunity for earnings management, increasing audit risk. This study finds that higher costs of becoming informed are related to higher audit fees. In addition, we show that executive equity risk-taking incentives and an attitude towards aggressive reporting exacerbate the effect of the cost of becoming informed on audit fees, suggesting complementary effects of these fraud dimensions on audit pricing. These results are more likely due to audit firms charging risk premiums rather than doing additional audit work. This paper contributes to recent research on the costs of becoming informed and to research on the relation between management compensation and auditor compensation.
In: China economic review, Band 85, S. 102158
ISSN: 1043-951X
SSRN
SSRN
In: Ecotoxicology and environmental safety: EES ; official journal of the International Society of Ecotoxicology and Environmental safety, Band 195, S. 110462
ISSN: 1090-2414
SSRN
Working paper
In: Materials and design, Band 122, S. 280-287
ISSN: 1873-4197
In: The Chinese economy: translations and studies, Band 48, Heft 4, S. 297-308
ISSN: 1558-0954
In: Environmental science and pollution research: ESPR, Band 25, Heft 14, S. 13489-13498
ISSN: 1614-7499
In: Progress in nuclear energy: the international review journal covering all aspects of nuclear energy, Band 77, S. 352-360
ISSN: 0149-1970
SSRN
In: Materials & Design, Band 34, S. 566-575
In: Computers and electronics in agriculture: COMPAG online ; an international journal, Band 219, S. 108790
In: Ecotoxicology and environmental safety: EES ; official journal of the International Society of Ecotoxicology and Environmental safety, Band 259, S. 115038
ISSN: 1090-2414