Audit Fees and Accrual Quality: Empirical Evidence from Japan


This paper investigates the relationship between fees paid to auditors and Dechow Dechev’s (2002) accrual quality in Japanese audit setting where the JICPA used to determine standard audit fees in accordance with the Certified Public Accountants law. This rule was amended in 2004 and the JICPA ended determining standard audit fees. In this study, this deregulation of audit fees is shed light on and we investigate the impact of this deregulation on the association between audit fees and accrual quality.

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