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dc.contributor.authorQin, Juan
dc.date.accessioned2022-07-07T15:31:18Z
dc.date.available2022-07-07T15:31:18Z
dc.date.issued2020
dc.identifier.citationQin, J. (2020). The Impact of Stock Liquidity on Audit Pricing. Journal of Accounting and Finance, 20(7). https://doi.org/10.33423/jaf.v20i7.3807en_US
dc.identifier.urihttp://hdl.handle.net/20.500.12648/7354
dc.descriptionElectronic Accessibility Statement: SUNY Oneonta is committed to providing equal access to college information by ensuring our digital content is accessible by everyone regardless of physical, sensory, or cognitive ability. This item has been checked by Adobe Acrobat Accessibility Check and remediated with the following result: [Remediation: title, reading order, tagged, alt text / Hazards: table regularity]. To request further accessibility remediation on this SOAR repository item for your specific needs, please contact openaccess@oneonta.edu.en_US
dc.description.abstractThis paper investigates whether firms’ stock liquidity is associated with audit fees. Stock liquidity can increase institutional monitoring by either helping investors overcome free-rider problems to intervene in management decisions, or disciplining management through the threat of exit. Given that stock liquidity can enhance institutional monitoring, firms with higher stock liquidity may have incentives to utilize high quality audits which always result in higher audit fees to satisfy the demand of institutional investors. Consistent with these arguments, I find that firms with liquid stocks are more likely to pay significantly higher audit fees.en_US
dc.language.isoen_USen_US
dc.publisherNorth American Business Pressen_US
dc.subjectAccountingen_US
dc.subjectFinanceen_US
dc.subjectStock liquidityen_US
dc.subjectAudit feesen_US
dc.subjectInstitutional monitoringen_US
dc.titleThe Impact of Stock Liquidity on Audit Pricingen_US
dc.typeArticle/Reviewen_US
dc.source.journaltitleJournal of Accounting and Financeen_US
dc.description.versionAMen_US
refterms.dateFOA2022-07-07T15:31:19Z
dc.description.institutionSUNY Oneontaen_US
dc.description.departmentBusinessen_US
dc.description.degreelevelN/Aen_US


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