search query: @indexterm AUDIT COSTS / total: 22
reference: 3 / 22
| Author: | Nikkinen, J. Sahlström, P. |
| Title: | Does agency theory provide a general framework for audit pricing? |
| Journal: | International Journal of Auditing
2004 : NOV, VOL. 8:3, p. 253-262 |
| Index terms: | Agency theory Audit costs |
| Language: | eng |
| Abstract: | The results of the study confirm that a negative relationship exists between audit fees and manager ownership and that a positive relationship exists between audit fees and and free cash flow in several countries. |
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