Earnings Persistence and Abnormal Audit Fees
Discrete Dynamics in Nature and Society, 2022 This study discusses the impact of earnings persistence on abnormal audit fees and explores the mechanism between earnings persistence and abnormal audit fees.
Xiaohui Zhou +3 more
doaj +3 more sources
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
doaj +4 more sources
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.
Jianming Ye, Chun Cai
exaly +4 more sources
Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]
Journal of Business, Communication and TechnologyAudit 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 +2 more
doaj +2 more sources
Examining the Mediating Role of Abnormal Audit Fees in the Nexus between Audit Market Concentration and Audit Report Lag: An Empirical Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإداريةThis study examines the impact of audit market concentration on audit report lag and investigates whether abnormal audit fees mediate this relationship.
Dr. Ragab Mohamed Omran
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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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Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality [PDF]
The Indonesian Accounting Review, 2021 East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java.
Denari Dhahana Edtiyarsih +2 more
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The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study aims to analyze the relationship between normal and abnormal audit fees on financial restatements.This article benefits from an applied method, and the statistical method used includes a panel regression pattern.
Reyhaneh Khafi
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The Effect of Abnormal Audit Fees on Internal Control Weakness [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study aims to assess abnormal the effect of audit fees on listed firms' internal control weakness on Tehran Stock Exchange. The multivariate regression model is used for testing research hypotheses.
Raha Rajaei Khoramabad +1 more
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International accounting network memberships and audit fees: Evidence from China. [PDF]
PLoS ONEThis paper investigates the international accounting network memberships' impact on audit fees. We find that, firstly, the audit fees charged by the member audit firms are significantly higher; secondly, if the revenue, ranking or audit and accounting ...
Xuemei Xiong +3 more
doaj +2 more sources