Construct · 1 fields · 1 citations

abnormal audit fees: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
abnormalaudit fees1 CONSTRUCTAbnormal audit feesHRIBAR · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the part of a client's audit fee not explained by standard fee determinants, used as a signal of poor accounting quality or auditor-client economic bonding.

In auditing, abnormal audit fees refers to the part of a client's audit fee not explained by standard fee determinants, used as a signal of poor accounting quality or auditor-client economic bonding. This meaning comes from Hribar (2013) in Review of Accounting Studies.[1]

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Nearby constructs

audit pricing1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone constructclient importance1 fields · 1 citationsanchor · a standalone construct

References

  1. Hribar, P., Kravet, T., & Wilson, R. (2013). A new measure of accounting quality. Review of Accounting Studies, 19(1), 506-538. https://doi.org/10.1007/s11142-013-9253-8

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