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- W3035453353 endingPage "492" @default.
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- W3035453353 abstract "Using 41,648 firm-year observations from 30 countries during the period 2000–2011, we investigate the relation between analyst coverage and audit fees. We also examine whether the adoption of International Financial Reporting Standards (IFRS) and shareholder protection at the country level interacts with analyst coverage to affect audit fees. We find that auditors charge firms higher fees when the firms have greater analyst coverage. This supports our argument pertaining to analyst pressure. The positive impact of analyst coverage on audit fees is weaker for firms that adopt IFRS and in countries where there is high shareholder protection. This study enhances an understanding of the effect of analyst coverage on audit fees in relation to IFRS adoption and shareholder protection levels in an international setting." @default.
- W3035453353 created "2020-06-19" @default.
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- W3035453353 date "2020-06-08" @default.
- W3035453353 modified "2023-10-17" @default.
- W3035453353 title "Analyst Coverage and Audit Fees: International Evidence" @default.
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- W3035453353 doi "https://doi.org/10.1177/0148558x20928243" @default.
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