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

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

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...

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Main Authors:	Kweh, Qian Long, Chan, Yee Chuann, Wang, Wei-Kang
Format:	Article
Language:	English
Published:	2013
Subjects:	Auditing. Auditors Audit committees Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Online Access:	https://ir.uitm.edu.my/id/eprint/61389/1/61389.pdf https://ir.uitm.edu.my/id/eprint/61389/ http://myjms.mohe.gov.my/index.php/tifej
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id	my.uitm.ir.61389
record_format	eprints
spelling	my.uitm.ir.613892022-06-21T07:52:40Z https://ir.uitm.edu.my/id/eprint/61389/ Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang Kweh, Qian Long Chan, Yee Chuann Wang, Wei-Kang Auditing. Auditors Audit committees Balance sheet. Financial statements. Corporation reports. Including pro forma statements 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 explanatory variable in the audit fees model of this study. This study provides empirical evidence that firm efficiency is significantly and negatively related to audit fees, suggesting that firm efficiency is an effective determinant of audit fees. The negative relation supports the view that more efficient firms pay lower audit fees. In sum, firms can improve their efficiency to get lower audit fees due to the lower audit risk exposure. 2013 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/61389/1/61389.pdf Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang. (2013) Terengganu International Finance and Economics Journal (TIFEJ), 3 (2). pp. 1-10. ISSN 2232-0539 http://myjms.mohe.gov.my/index.php/tifej
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Auditing. Auditors Audit committees Balance sheet. Financial statements. Corporation reports. Including pro forma statements
spellingShingle	Auditing. Auditors Audit committees Balance sheet. Financial statements. Corporation reports. Including pro forma statements Kweh, Qian Long Chan, Yee Chuann Wang, Wei-Kang Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
description	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 explanatory variable in the audit fees model of this study. This study provides empirical evidence that firm efficiency is significantly and negatively related to audit fees, suggesting that firm efficiency is an effective determinant of audit fees. The negative relation supports the view that more efficient firms pay lower audit fees. In sum, firms can improve their efficiency to get lower audit fees due to the lower audit risk exposure.
format	Article
author	Kweh, Qian Long Chan, Yee Chuann Wang, Wei-Kang
author_facet	Kweh, Qian Long Chan, Yee Chuann Wang, Wei-Kang
author_sort	Kweh, Qian Long
title	Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
title_short	Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
title_full	Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
title_fullStr	Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
title_full_unstemmed	Efficiency and audit fees: evidence from the U.S. manufacturing firms / Qian Long Kweh, Yee Chuann Chan and Wei-Kang Wang
title_sort	efficiency and audit fees: evidence from the u.s. manufacturing firms / qian long kweh, yee chuann chan and wei-kang wang
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/61389/1/61389.pdf https://ir.uitm.edu.my/id/eprint/61389/ http://myjms.mohe.gov.my/index.php/tifej
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score	13.211869

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

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