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THE IMPACT OF COST STICKINESS ON AUDIT PRICING

Academy of Accounting and Financial Studies journal, 2019-10, Vol.23 (5), p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2019 ;ISSN: 1096-3685 ;EISSN: 1528-2635

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  • Title:
    THE IMPACT OF COST STICKINESS ON AUDIT PRICING
  • Author: Kim, Jin Ho
  • Subjects: Accounting firms ; Agency theory ; Audit fees ; Audit risk ; Auditing standards ; Auditors ; Costs ; Economic models ; Financial reporting ; Incentives ; Research methodology
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2019-10, Vol.23 (5), p.1-11
  • Description: This study investigates the impact of the cost stickiness on audit pricing. The author finds that the company 's asymmetric cost behavior, cost stickiness, is one of the important determinants of the audit pricing. The test results exhibit that firm's cost stickiness driven by empire building incentives is positively associated with the audit fees, and it has an incremental effect on the audit fees compared to "Future Expectation " group. It implicates that auditors recognize cost stickiness as audit risk, but they price cost stickiness discriminately according to the motives.
  • Publisher: London: Allied Business Academies
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: ProQuest Central
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