Results 11 to 20 of about 880,748 (167)

Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics [PDF]

Sriwijaya International Journal of Dynamic Economics and Business, 2018
The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality.
Alexander Olawumi Dabor, Uyagu Benjamine
doaj   +2 more sources

The determinants of audit fees - evidence from the voluntary sector [PDF]

, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre, Joanna Stevenson, Stevenson, J., Beattie, Vivien, Beattie, V., Stevenson, J.E., Pratt, K.C., Vivien Beattie, Goodacre, Alan, Stevenson, Joanna, Pratt, K., Goodacre, A., Ken Pratt, Pratt, Ken   +13 more
core   +9 more sources

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping [PDF]

Sriwijaya International Journal of Dynamic Economics and Business, 2017
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj   +2 more sources

Audit Research Summaries [PDF]

MAB, 2017
Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de Ameri- can Accounting Association (www.auditingresearch- summaries.org).
Philip Wallage
doaj   +3 more sources

Audit Committees and Financial Reporting Quality [PDF]

, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core   +6 more sources

Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit

Jurnal ASET (Akuntansi Riset), 2019
. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality.
Dinie Setyawati, R. Nelly Nur Apandi
doaj   +1 more source

Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [PDF]

بررسی‌های حسابداری و حسابرسی
ObjectiveAlthough extensive literature exists on abnormal audit fees, their determinants remain relatively underexplored in contemporary accounting and auditing research.
Mohsen Rashidi, Maedeh Soumi, Milad Kazazi Goudarzi   +2 more
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

Journal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz, Zahra Rezazadeh, Toktam Safdel   +2 more
doaj   +1 more source

The effect of audit market deregulation on audit competition and quality [PDF]

Contabilitate şi Informatică de Gestiune
Purpose: This paper examines the effect of minimum audit fee reserve deregulation on audit quality. Specifically, we examine the impact of the 2011 audit fee deregulation in Greece. Design/methodology/approach: Our sample consists of 120 firms listed on
Marios Fasoulas, Evangelos Chytis
doaj   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi, Seyed Ali Vaez, Amir Hossein Montazer Hojat, Mohammad Hossein Ghalambor   +3 more
doaj   +1 more source