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Auditor Size, Audit Fees and Audit Opinion Shopping |
TANG Yue-Jun |
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Abstract The paper adopts auditor size as a proxy variable of characteristics of auditor, classifies abnormal audit fees into abnormal increase and descent, and differentiates audit opinions into improvement and deterioration respectively. After that, we pay attention to the moderating effect of auditor size on the relationship between abnormal audit fees and audit opinion shopping in order to discuss the impacts of characteristics of auditor (substituted by auditor size) and actual abnormal audit fees on management behaviors of audit opinion shopping.
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Received: 24 March 2009
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Corresponding Authors:
TANG Yue-Jun
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