The importance of business risk in setting audit fees: Evidence from cases of client misconduct
Article Abstract:
The relation between litigation risk and audit fees is presented by examining alleged client misconduct that is not illegal but possibly increases business risk. The data collected from Securities and Exchange Commission filings and audit fee data in the 1970s provide evidence that audit fees were higher for clients that disclosed paying bribes.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
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Redacted disclosure
Article Abstract:
Disclosure choices made by a firm to redact proprietary information from its material contract filings, are investigated. Information redaction takes place in conformation with the Security and Exchange Commissions (SEC) regulations.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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Stock exchange disclosure and market development: an analysis of 50 international exchanges
Article Abstract:
The impact of stock exchange rules on the relation between corporate disclosure and capital market growth is examined.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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