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Internal control deficiencies and audit pricing: evidence from initial public offerings

Abstract

Prior evidence on the association between internal control deficiencies and audit fees pertains to public companies. In this study, I investigate the association between internal control deficiencies identified in initial public offering (IPO) audits and audit fees, as well as which factors drive the association. I find that IPO firms with internal control deficiencies regarding pre-IPO financial reporting are likely to pay higher IPO audit fees, which suggests that auditors adjust audit fees for the increased internal control risk. In addition, I find that the fees are positively and significantly associated with the severity of the type of deficiencies.

article Article
date_range 2018
language English
link Link of the paper
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L
Lee Jong
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Internal control deficiency
Audit fees
Initial public offering
Citations by Year

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