Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms
Authors:
- Deborah Drummond SmithDSDeborah Drummond Smith
- Kimberly C. GleasonKGKimberly C. Gleason
- Yezen H. KannanYKYezen H. Kannan
- 1 November 2021
- journal article
- research article
- Published by Elsevier in International Review of Financial Analysis
- Vol. 78
Abstract
No abstract availableKeywords
This publication has 71 references indexed in Scilit:
- The liability of foreignness in capital markets: Sources and remediesJournal of International Business Studies, 2011
- The value of excess cash and corporate governance: Evidence from US cross-listingsJournal of Financial Economics, 2010
- Agency problems and audit fees: further tests of the free cash flow hypothesisAccounting & Finance, 2010
- Alignment or entrenchment? Corporate governance and cash holdings in growing firmsJournal of Business Research, 2009
- Corporate Governance and Acquirer ReturnsThe Journal of Finance, 2007
- Enforcement and its Impact on Cost of Equity and Liquidity of the MarketSSRN Electronic Journal, 2006
- The Value of SynergySSRN Electronic Journal, 2005
- Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal InstitutionsJournal of Accounting Research, 2004
- The Paradox of LiquidityThe Quarterly Journal of Economics, 1998
- The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning DecisionsJournal of Accounting Research, 1997