Drawing on prior literature on audit fees, client reputation, and corporate governance, we posit that a material adverse event at a firm, such as a financial fraud allegation, leads to an increase ...

中文翻译：

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董事会与一家涉嫌欺诈的公司互锁对审计费用的影响

借鉴之前有关审计费用、客户声誉和公司治理的文献，我们假设公司发生的重大不利事件（例如财务欺诈指控）会导致……