Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
作者： Timothy B. Bell , Wayne R. Landsman , Douglas A. Shackelford
关键词:
摘要: … hours are increasing in business risk. Using … business risk increases the number of audit hours, but not the fee per hour. This implies that firms perceive firm-level differences in business …
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sci-hub.se 参考文章(2)
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John Morgan, Phillip Stocken, The Effects of Business Risk on Audit Pricing Review of Accounting Studies. ,vol. 3, pp. 365- 385 ,(1998) , 10.1023/A:1009687101871