The joint determination of audit fees, non-audit fees, and abnormal accruals

descriptionPublicationkeyboard_double_arrow_right Article , Preprint 01 Nov 2006 English Publisher:Springer Science and Business Media LLCJournal:Review of Quantitative Finance and Accounting, volume 27, pages 235-266 (issn: 0924-865X, eissn: 1573-7179,

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Authors: Rick Antle; Elizabeth Gordon; Ganapathi Narayanamoorthy; Ling Zhou;

doi: 10.1007/s11156-006-9430-y

The joint determination of audit fees, non-audit fees, and abnormal accruals

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Abstract

Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of simultaneous equations.

Related Organizations

Yale University
United States
Tulane University
United States
Rutgers, The State University of New Jersey
United States

Keywords

Auditing, Auditor Independence, Earnings Management, Abnormal Accruals, Economies of Scope, Endogeneity, jel: jel:M41, jel: jel:C30, jel: jel:M49, jel: jel:M40

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The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
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