作者：Bronson, Scott N.; Ghosh, Aloke (Al); Hogan, Chris E.
作者单位：University of Kansas; City University of New York (CUNY) System; Baruch College (CUNY); Michigan State University
摘要：Prior studies find that audit fees are higher for cross-listed firms, and these studies primarily attribute the incremental fees to added litigation costs. In this study, we investigate whether the higher audit fees that foreign firms cross-listed in the United States pay are also attributable to incremental audit effort associated with U.S. disclosure requirements and a more stringent U.S. auditing environment. By comparing audit fees of foreign cross-listed firms to U.S. domiciled firms and ...
