Auditee Religiosity, External Monitoring, and the Pricing of Audit Services

Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit fees. In investigating this relationship, we draw a distinction between i...

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Bibliographic Details
Authors: Gul, Ferdinand A. (Author) ; Ng, Anthony C. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2018
In: Journal of business ethics
Year: 2018, Volume: 152, Issue: 2, Pages: 409-436
Further subjects:B Audit fees
B Institutional ownership
B Auditor quality
B Religiosity
B Debt monitoring
Online Access: Volltext (lizenzpflichtig)