Signing auditors’ foreign experience and audit pricing
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DOI: 10.1016/j.econmod.2020.06.014
Abstract: Abstract This study investigates whether signing auditors who have foreign experience affect audit fees. Using a sample of 20,712 firm-year observations from the Chinese stock market during the period of 2007–2017, this paper finds that… read more here.
Keywords: foreign experience; signing auditors; audit fees; auditors foreign ... See more keywords
Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience
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DOI: 10.33146/2307-9878-2021-1(91)-44-51
Abstract: The article is devoted to the study of current trends of development of the accounting system in Ukraine in the context of the analysis of the positive experience of organizing and implementing accounting processes in… read more here.
Keywords: organizing accounting; accounting; foreign experience; accounting system ... See more keywords