摘要 : We examine the impact of social capital on audit fees. We find that firms headquartered in U.S. counties with high social capital pay lower audit fees. Social capital measures the level of mutual trust in a region. Our results sug... 展开
作者 | Jha~ Anand Chen~ Yu |
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作者单位 | |
期刊名称 | 《The accounting review》 |
页码/总页数 | 611-639 / 29 |
语种 | 英语 |
关键词 | audit fees social capital client risk audit effort |
DOI | 10.2308/accr-50878 |
馆藏号 | F-161 |