The effect of changing fiscal year-ends on audit fees and audit quality Article

Paredes, Angel Arturo Pacheco, Wheatley, Clark. (2020). The effect of changing fiscal year-ends on audit fees and audit quality . JOURNAL OF FINANCIAL ECONOMIC POLICY, 12(3), 365-382. 10.1108/JFEP-07-2019-0140

keywords

  • ACCRUALS
  • Accounting and auditing
  • Audit effort
  • Audit fees
  • Audit quality
  • Business & Economics
  • Cost-benefit analysis
  • DETERMINANTS
  • EFFICIENCY
  • Economics
  • FIRMS
  • Fiscal year-end
  • IMPACT
  • Policy objectives
  • SERVICES
  • Social Sciences

Digital Object Identifier (DOI)

publisher

  • EMERALD GROUP PUBLISHING LTD

start page

  • 365

end page

  • 382

volume

  • 12

issue

  • 3