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How Do Auditors View Manager's Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees
The objective of this study is to examine the relation between attributes of earnings forecasts issued by managers and audit fees. Although there is an extensive literature on managers’ disclosure of earnings forecasts, ...
Relevant but Delayed Information in Negotiated Audit Fees: Evidence from Stock Price Crashes
Audit fee negotiations conclude the first quarter of the year under audit, yet the audit fee is not disclosed until the first quarter of the following year. We conjecture that negotiated audit fees impound auditor’s ...