External auditor pricing and corporate governance : evidence from NYSE-listed firms.
Chee, Su-Ann Ai-Lin.
Kow, Duncan Wei Jue.
Date of Issue2003
College of Business (Nanyang Business School)
The purpose of this paper is to provide evidence of the relation between fees paid to auditors and internal corporate governance mechanisms. We add to existing research that governance attributes impact on various components of the financial reporting process by examining the extent to which external auditor pricing decision, as captured by audit and non-audit fees, reflects corporate governance attributes, namely board composition, board leadership, and ownership structure.
Final Year Project (FYP)
Nanyang Technological University