Determinants of Fee Cutting on Initial Audit Engagements
Auditing, Audit fees, Auditor Low balling, Auditor change
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The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
Michael L. Ettredge, Daniel T. Simon, David B. Smith, Mary S. Stone, The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings, Journal of Accounting Research, Vol. 38, No. 1 (Spring, 2000), pp. 195-207