related to unobservableaudit production costs. The purpose of this paper is to present additional ... information about unobserved auditcosts as a result of various tests.
In this paper, I present the ... CAE may indicate the earnings management and auditcosts related to audit risks. First, I divided
from the auditor-client economic bonding. However, abnormal audit fees also reflect unobservableaudit ... costs caused by additional audit input. In order to provide additional evidences to conflicting ... auditcosts. Furthermore, we find that abnormal audit fees are positively related with one-year
interaction between agency costs and audit quality investigate large listed firms, Ball and Shivakumar ... ) as a proxy for unobservableaudit quality that can be estimated using a performance-matched AM and ... tudies have investigated the role that auditors, and audit quality more specifically, have in this c