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The paper investigates auditors' reaction to financial restatement based on audit fees. We find that auditors do react to financial restatement and charge higher audit fees of firms which disclose financial restatement significantly. And auditors pay more attention to the financial restatement due to fraud and the risk-adjusted of Audit Fee to the restatement due to fraud is much greater than the...
In this paper we investigate effect of the risk caused by 2008 financial crisis on audit fees between state owned enterprises (SOEs) and private firms. Using China's listed company data, we find that firm operational risk increases as a result of the financial crisis and private companies are therefore charged more by auditors. However, for SOEs the risk premium of audit fee is insignificant under...
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