Are Extensive Audits "Good News"? : Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures

Research, Preprint English OPEN
Ulf Mohrmann; Jan Riepe; Ulrike Stefani;
  • Related identifiers: doi: 10.2139/ssrn.2255486
  • Subject: Audit Fees, Fair Value Accounting, Fair Value Hierarchy, Banks, Valuation
    • jel: jel:G21 | jel:M42 | jel:M41
      ddc: ddc:330

Although the role of auditing is to increase the reliability of financial statements, surprisingly little is known about addressees’ perceptions of the auditor-client relationship. Using a sample of more than 1,000 U.S. bank-years from 2008 to 2011, we analyze the econo... View more
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