id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-157	Hua, Shaowen; Liu, Zenghui; Sun, Xiaojie Christine; Yu, Ji	Auditor Bargaining Power and Audit Fee Lowballing	2016	9	.pdf	application/pdf	3613	253	58	The positive association between industry expert auditors (EXPERT) and audit fees suggests that industry experts charge higher prices than non-experts. These results are consistent with the notion that industry expert auditors have high bargaining power when negotiating audit fees and do not engage in the lowballing practice.	cache/abr-157.pdf	txt/abr-157.txt