Does board independence affect audit fees? Evidence from recent regulatory reforms
(2016)
Journal Article
Zhang, J., & Yu, Y. (2016). Does board independence affect audit fees? Evidence from recent regulatory reforms. Financial Markets, Institutions and Instruments, 25(4), 793-814. https://doi.org/10.1080/09638180.2015.1117007
To enhance board oversight, since 2002, US legislation has required listed companies to have a majority independent board. This paper uses this legislative change to examine the relation between board independence and audit fees. To provide a clean e... Read More about Does board independence affect audit fees? Evidence from recent regulatory reforms.