#2330. FDI characteristics, industry homogeneity, and audit fees in Japanese multinationals
October 2026 | publication date |
Proposal available till | 30-05-2025 |
4 total number of authors per manuscript | 5010 $ |
The title of the journal is available only for the authors who have already paid for |
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Journal’s subject area: |
Finance;
Economics and Econometrics; |
Places in the authors’ list:
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
Abstract:
We examine the effects of FDI characteristics on audit fees and the influence of industry homogeneity on these effects. Taking a sample of firms, we find that companies investing in a relatively high number of common law countries and developing countries exhibit relatively high audit fees. The more the total geographical distance between the clients home and host countries, the higher the audit fees.
Keywords:
Audit fee; Foreign direct investment; Industry characteristic
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