文章基本信息

标题：Impact of Abnormal Audit Fee to Audit Quality: Indonesian Case Study
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作者：Fitriany ; Fitriany ; Sylvia Veronica 等
期刊名称：American Journal of Economics
印刷版ISSN：2166-4951
电子版ISSN：2166-496X
出版年度：2016
卷号：6
期号：1
页码：72-78
DOI：10.5923/j.economics.20160601.09
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study investigates the economic bonding between auditor and client by examining the association between abnormal audit fee and audit quality with Indonesian setting where there is high audit market competition and strong client bargaining power because of regulation on mandatory audit firm rotation. We found that positive abnormal audit fees are negatively associated with audit quality and imply that the audit fee premium is a significant indicator of compromised auditor independence due to economic auditor–client bonding. Audit fee discounts could also increase audit quality, maybe due to the mandatory audit firm rotation and high audit market competition in Indonesia, so that the auditor must keep their independency and high audit quality to maintain good reputation.
关键词：Auditor–Client Economic Bonding Abnormal Audit Fees; Audit Quality; Auditor Independence