Do corporate pension plans affect audit pricing?

Grants

Funding Acknowledgements

We thank Dan Simunic (the editor) and the anonymous reviewer for their helpful suggestions. We thank Elizabeth Carson, Chen Chen, Feng Chen, Mark DeFond, Jim Frederickson, David Larcker, Bing Li, John Lyon, Stephen Taylor, Anne Wyatt, Jerold L. Zimmerman and participants of the UTS Summer Accounting Symposium, who commented on earlier versions of this study. We appreciate the financial support from the National Natural Science Foundation of China (approval number: 71672165, 71272199) and the Departmental General Research Fund of Hong Kong Polytechnic University (G-UA4U).