Open Journal of Accounting

Vol.6 No.3(2017), Paper ID 77418, 13 pages

DOI:10.4236/ojacct.2017.63007

 

The Relationship of Abnormal Audit Fees and Accruals: Bargain Power or Cost Control?

 

Honghui Zhang

 

School of Accountancy, Jiangxi University of Finance and Economics, Nanchang, China

 

Copyright © 2017 Honghui Zhang et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

 

How to Cite this Article

Zhang, H. (2017) The Relationship of Abnormal Audit Fees and Accruals: Bargain Power or Cost Control?. Open Journal of Accounting, 6, 82-94. doi: 10.4236/ojacct.2017.63007.
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