Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang

• मुख्य लेखकों: Kweh, Qian Long (लेखक), Chan, Yee Chuann (लेखक), Wang, Wei-Kang (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: 2013.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

This study examines the association between firm efficiency and audit fees for the period from 2004 to 2009. In the first stage, data envelopment analysis (DEA) technique is used to evaluate the level of efficiency of the U.S. manufacturing firms. Next, the DEA efficiency score is included as an exp...