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

• 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

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...