Matches in SemOpenAlex for { <https://semopenalex.org/work/W1900644973> ?p ?o ?g. }
- W1900644973 endingPage "251" @default.
- W1900644973 startingPage "238" @default.
- W1900644973 abstract "This study examines whether the S arbanes‐ O xley A ct ( SOX ) moderates the association between auditor fees and accruals quality. Using a large sample of firms, we first confirm the results of S rinidhi and G ul, showing that in the pre‐ SOX years, higher audit fees (non‐audit fees) denoting higher effort (rents) imply higher (lower) accruals quality. However, we find that post‐ SOX , these associations weaken or disappear in some specifications. This study also finds that lengthy auditor tenure attenuates the relationship between audit fees and accruals quality. These findings provide new evidence to investors and policymakers on the impact of SOX on auditor fees and audit quality, and have implications for academic studies that use auditor fees as a proxy for audit quality." @default.
- W1900644973 created "2016-06-24" @default.
- W1900644973 creator A5030751436 @default.
- W1900644973 creator A5038841539 @default.
- W1900644973 date "2015-04-22" @default.
- W1900644973 modified "2023-10-04" @default.
- W1900644973 title "How Do Auditor Fees Affect Accruals Quality? Additional Evidence" @default.
- W1900644973 cites W1904553393 @default.
- W1900644973 cites W1977557272 @default.
- W1900644973 cites W1980154148 @default.
- W1900644973 cites W1986187321 @default.
- W1900644973 cites W1989869055 @default.
- W1900644973 cites W2008865423 @default.
- W1900644973 cites W2036115220 @default.
- W1900644973 cites W2038155080 @default.
- W1900644973 cites W2051677961 @default.
- W1900644973 cites W2056280192 @default.
- W1900644973 cites W2057665220 @default.
- W1900644973 cites W2059214589 @default.
- W1900644973 cites W2060315039 @default.
- W1900644973 cites W2062204600 @default.
- W1900644973 cites W2062651224 @default.
- W1900644973 cites W2063234046 @default.
- W1900644973 cites W2067945192 @default.
- W1900644973 cites W2069446933 @default.
- W1900644973 cites W2073693810 @default.
- W1900644973 cites W2076035820 @default.
- W1900644973 cites W2094152406 @default.
- W1900644973 cites W2094329355 @default.
- W1900644973 cites W2109850381 @default.
- W1900644973 cites W2124295622 @default.
- W1900644973 cites W2125886877 @default.
- W1900644973 cites W2134178741 @default.
- W1900644973 cites W2139521060 @default.
- W1900644973 cites W2139636405 @default.
- W1900644973 cites W2142207464 @default.
- W1900644973 cites W2143427701 @default.
- W1900644973 cites W2152596199 @default.
- W1900644973 cites W2161878611 @default.
- W1900644973 cites W2162880264 @default.
- W1900644973 cites W2165482761 @default.
- W1900644973 cites W2165524567 @default.
- W1900644973 cites W2167385695 @default.
- W1900644973 cites W2168323597 @default.
- W1900644973 cites W2171983833 @default.
- W1900644973 cites W2269860695 @default.
- W1900644973 cites W2315678552 @default.
- W1900644973 cites W2326300383 @default.
- W1900644973 cites W2329820131 @default.
- W1900644973 cites W2913480543 @default.
- W1900644973 cites W3121690508 @default.
- W1900644973 cites W3121986822 @default.
- W1900644973 cites W3122236161 @default.
- W1900644973 cites W3122285379 @default.
- W1900644973 cites W3122458461 @default.
- W1900644973 cites W3122547505 @default.
- W1900644973 cites W3123106756 @default.
- W1900644973 cites W3123394451 @default.
- W1900644973 cites W3123396849 @default.
- W1900644973 cites W3123921381 @default.
- W1900644973 cites W3124127755 @default.
- W1900644973 cites W3124929956 @default.
- W1900644973 cites W3125160651 @default.
- W1900644973 cites W3125271785 @default.
- W1900644973 cites W3125677029 @default.
- W1900644973 cites W3125790360 @default.
- W1900644973 cites W3126023393 @default.
- W1900644973 cites W4361867362 @default.
- W1900644973 doi "https://doi.org/10.1111/ijau.12038" @default.
- W1900644973 hasPublicationYear "2015" @default.
- W1900644973 type Work @default.
- W1900644973 sameAs 1900644973 @default.
- W1900644973 citedByCount "10" @default.
- W1900644973 countsByYear W19006449732018 @default.
- W1900644973 countsByYear W19006449732019 @default.
- W1900644973 countsByYear W19006449732020 @default.
- W1900644973 countsByYear W19006449732021 @default.
- W1900644973 countsByYear W19006449732022 @default.
- W1900644973 countsByYear W19006449732023 @default.
- W1900644973 crossrefType "journal-article" @default.
- W1900644973 hasAuthorship W1900644973A5030751436 @default.
- W1900644973 hasAuthorship W1900644973A5038841539 @default.
- W1900644973 hasConcept C111472728 @default.
- W1900644973 hasConcept C119857082 @default.
- W1900644973 hasConcept C121955636 @default.
- W1900644973 hasConcept C138885662 @default.
- W1900644973 hasConcept C140181557 @default.
- W1900644973 hasConcept C144133560 @default.
- W1900644973 hasConcept C147007100 @default.
- W1900644973 hasConcept C150130657 @default.
- W1900644973 hasConcept C15744967 @default.
- W1900644973 hasConcept C170856484 @default.
- W1900644973 hasConcept C191602146 @default.
- W1900644973 hasConcept C199521495 @default.
- W1900644973 hasConcept C2776035688 @default.
- W1900644973 hasConcept C2779530757 @default.
- W1900644973 hasConcept C2780148112 @default.
- W1900644973 hasConcept C2781426361 @default.