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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Wan, Huishan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Relationship between Principles-Based Accounting Rules and Audit Fees Drum, Dawna; Liu, Zenghui; Wan, Huishan
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1000

Abstract

This paper examines the relations between principles-based accounting standards and audit fees. Our empirical evidence suggests auditors charge a lower fee when firms’ standards are more principles based. Our result is consistent with the notion that principles-based accounting standards improve earnings quality and reduce auditor’s risk-related premium. Further analyses indicate this fee saving is more pronounced for firms with stronger corporate governance and firms in post-SOX era. The results add to the growing body of literature examining cost/benefit of principles-based accounting standards, as well as to the literature of the determinants of audit fees.
Co-Authors Drum, Dawna Liu, Zenghui