Audit Firm Mergers and Low Balling
Motivation: This paper investigates whether audit firm mergers affect audit fee discounts in the initial year. The numerous mergers of audit firms in China’s capital market provide a quasi-natural experiment to investigate this issue. Premise: The merger of audit firms can increase the firm siz...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
2023
|
| Online Access: | https://www.stjohns.edu/academics/schools/peter-j-tobin-college-business/departments-centers-and-faculty-research/review-business http://hdl.handle.net/20.500.11937/90251 |