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	The Impact of Increased Litigation Cost on Audit Pricing Premiums and Auditors' Client Portfolios
	Yu Li-sheng ; Wang Yan-yan ; Yu LS(于李胜) ; Wang YY(王艳艳)
	2008
关键词	LEGAL LIABILITY MARKET RISK RESIGNATIONS REGIMES FEES
英文摘要	Conference Name:15th International Conference on Management Science and Engineering. Conference Address: Long Beach, CA. Time:SEP 10-12, 2008.; This paper investigates the impact of increasing auditor legal liability and differential client risk on audit pricing in China. We find that all auditors have systematically increased their audit fees since 2002. The fee spread between Top8 and non-Top8 auditors also increases significantly.
语种	英语
出处	http://dx.doi.org/10.1109/ICMSE.2008.4669143
出版者	INT C MANAGE SCI ENG
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/85202]
专题	管理学院－会议论文
推荐引用方式 GB/T 7714	Yu Li-sheng,Wang Yan-yan,Yu LS,et al. The Impact of Increased Litigation Cost on Audit Pricing Premiums and Auditors' Client Portfolios. 2008-01-01.

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