Independent audit committee members’ board tenure and audit fees

Material TypeArticleLanguageEnglish
TitleIndependent audit committee members’ board tenure and audit fees Author(S)Anthony Moung Yin Chan (Author)
Abstract  An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis. This is because on the one hand, long board tenure audit committee members (defined as members with board tenure of 10 or more years) have greater incentives to protect their reputational capitals by purchasing increased audit effort, which positively affects audit fees ...Paginationp 1129-1148
SubjectManagementDescriptorsFinance
Journal TitleAccounting & Finance  
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