Local gambling norms and audit pricing

This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This result...

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Bibliographic Details
Authors: Callen, Jeffrey L. (Author) ; Fang, Xiaohua (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Published: 2020
In: Journal of business ethics
Year: 2020, Volume: 164, Issue: 1, Pages: 151-173
Further subjects:B Gambling
B Aufsatz in Zeitschrift
B Audit pricing
B Social norms
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