Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]
PLoS ONE, 2020 Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational ...
Xing-Xing He +4 more
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Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.
Chinedu Francis Egbunike +3 more
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Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
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The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 The pricing of audit services has been a topic of interest to many audit researchers. In case auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and compensate for additional audit ...
Esmaeil Akhlaghi Yazdinejad +1 more
doaj +1 more source
Determinants of abnormal audit fees in International Financial Reporting Standards-based financial statements [PDF]
Economic Horizons, 2022 This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements.
Henry Emife Monye-Emina, Edirin Jeroh
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Research on the Relationship between Abnormal Audit Fees of Listed Companies and the Risk of Stock Price Crash [PDF]
E3S Web of Conferences, 2021 The large-scale stock price fluctuations that occur from time to time in the global stock market highlight the important research significance of stock price crash risk.
Zhao Wanchen
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Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari +3 more
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Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing
Mohsen Imeni, Abbas Ali Daryaei
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The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This paper aims to assess the relationship between management ability and audit fees by considering firm credit and auditor’s dependency during the financial crisis.
Iman Rasaei, Mahmoud Mousavi Shiri
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The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: The phenomenon of investment cash-flow sensitivity is strongly affected by information asymmetry and agency conflict. The use of auditors to reduce such problems is therefore necessary because auditors make greater efforts to reduce the audit ...
Ahmad Khodamipour, Esmaeil Amiri
doaj +1 more source