Matches in SemOpenAlex for { <https://semopenalex.org/work/W4283157515> ?p ?o ?g. }
- W4283157515 endingPage "4661" @default.
- W4283157515 startingPage "4631" @default.
- W4283157515 abstract "Abstract This study examines the impact of financial statement comparability on audit pricing. Using the comparability measures of De Franco, Kothari and Verdi, we find that auditors charge lower audit fees for clients with greater financial statement comparability. This negative relation is more pronounced when auditors are industry specialists or clients in industries with higher operational heterogeneity. We also find that clients with greater financial statement comparability have lower audit risk, and their auditors exert less audit effort to provide assurance. Our study contributes to the current literature by documenting that homogeneity in financial statement reporting decreases audit risk and increases audit efficiency, reducing audit pricing." @default.
- W4283157515 created "2022-06-21" @default.
- W4283157515 creator A5010143929 @default.
- W4283157515 creator A5027177533 @default.
- W4283157515 creator A5076276996 @default.
- W4283157515 date "2022-06-19" @default.
- W4283157515 modified "2023-10-16" @default.
- W4283157515 title "Financial statement comparability and audit pricing" @default.
- W4283157515 cites W1968941381 @default.
- W4283157515 cites W1982378713 @default.
- W4283157515 cites W1989869055 @default.
- W4283157515 cites W2015766033 @default.
- W4283157515 cites W2017012719 @default.
- W4283157515 cites W2022840860 @default.
- W4283157515 cites W2029502432 @default.
- W4283157515 cites W2037393175 @default.
- W4283157515 cites W2038155080 @default.
- W4283157515 cites W2050930800 @default.
- W4283157515 cites W2055005782 @default.
- W4283157515 cites W2056574618 @default.
- W4283157515 cites W2069446933 @default.
- W4283157515 cites W2071581225 @default.
- W4283157515 cites W2074504958 @default.
- W4283157515 cites W2076035820 @default.
- W4283157515 cites W2081724247 @default.
- W4283157515 cites W2104106937 @default.
- W4283157515 cites W2107530271 @default.
- W4283157515 cites W2124544233 @default.
- W4283157515 cites W2145097727 @default.
- W4283157515 cites W2165524567 @default.
- W4283157515 cites W2167492497 @default.
- W4283157515 cites W2168323597 @default.
- W4283157515 cites W2221993838 @default.
- W4283157515 cites W2319809466 @default.
- W4283157515 cites W2908604547 @default.
- W4283157515 cites W3121149807 @default.
- W4283157515 cites W3121178376 @default.
- W4283157515 cites W3122121331 @default.
- W4283157515 cites W3122193436 @default.
- W4283157515 cites W3123028750 @default.
- W4283157515 cites W3123336139 @default.
- W4283157515 cites W3123366970 @default.
- W4283157515 cites W3124055161 @default.
- W4283157515 cites W3124321936 @default.
- W4283157515 cites W3124784326 @default.
- W4283157515 cites W3125128521 @default.
- W4283157515 cites W3125129220 @default.
- W4283157515 cites W3125232597 @default.
- W4283157515 cites W3125303267 @default.
- W4283157515 cites W3125508056 @default.
- W4283157515 cites W3125688476 @default.
- W4283157515 cites W3125751660 @default.
- W4283157515 doi "https://doi.org/10.1111/acfi.12970" @default.
- W4283157515 hasPublicationYear "2022" @default.
- W4283157515 type Work @default.
- W4283157515 citedByCount "0" @default.
- W4283157515 crossrefType "journal-article" @default.
- W4283157515 hasAuthorship W4283157515A5010143929 @default.
- W4283157515 hasAuthorship W4283157515A5027177533 @default.
- W4283157515 hasAuthorship W4283157515A5076276996 @default.
- W4283157515 hasConcept C114614502 @default.
- W4283157515 hasConcept C121955636 @default.
- W4283157515 hasConcept C144133560 @default.
- W4283157515 hasConcept C156223087 @default.
- W4283157515 hasConcept C162118730 @default.
- W4283157515 hasConcept C170856484 @default.
- W4283157515 hasConcept C177309310 @default.
- W4283157515 hasConcept C191602146 @default.
- W4283157515 hasConcept C197947376 @default.
- W4283157515 hasConcept C199521495 @default.
- W4283157515 hasConcept C2781027943 @default.
- W4283157515 hasConcept C33923547 @default.
- W4283157515 hasConceptScore W4283157515C114614502 @default.
- W4283157515 hasConceptScore W4283157515C121955636 @default.
- W4283157515 hasConceptScore W4283157515C144133560 @default.
- W4283157515 hasConceptScore W4283157515C156223087 @default.
- W4283157515 hasConceptScore W4283157515C162118730 @default.
- W4283157515 hasConceptScore W4283157515C170856484 @default.
- W4283157515 hasConceptScore W4283157515C177309310 @default.
- W4283157515 hasConceptScore W4283157515C191602146 @default.
- W4283157515 hasConceptScore W4283157515C197947376 @default.
- W4283157515 hasConceptScore W4283157515C199521495 @default.
- W4283157515 hasConceptScore W4283157515C2781027943 @default.
- W4283157515 hasConceptScore W4283157515C33923547 @default.
- W4283157515 hasFunder F4320321001 @default.
- W4283157515 hasIssue "5" @default.
- W4283157515 hasLocation W42831575151 @default.
- W4283157515 hasOpenAccess W4283157515 @default.
- W4283157515 hasPrimaryLocation W42831575151 @default.
- W4283157515 hasRelatedWork W1839452030 @default.
- W4283157515 hasRelatedWork W1979904321 @default.
- W4283157515 hasRelatedWork W2041711929 @default.
- W4283157515 hasRelatedWork W2737322567 @default.
- W4283157515 hasRelatedWork W2765736703 @default.
- W4283157515 hasRelatedWork W2766004684 @default.
- W4283157515 hasRelatedWork W3013543916 @default.
- W4283157515 hasRelatedWork W306070083 @default.
- W4283157515 hasRelatedWork W4295007784 @default.