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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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
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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
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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
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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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Underwriter Discourse, IPO Profit Distribution, and Audit Quality: An Entropy Study from the Perspective of an Underwriter–Auditor Network [PDF]
EntropyUnderwriters play a pivotal role in the IPO process. Information entropy, a tool for measuring the uncertainty and complexity of information, has been widely applied to various issues in complex networks.
Songling Yang +4 more
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Abnormal audit fees and audit quality: initial evidence from the German audit market [PDF]
Journal of Business Economics, 2014 This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010.
Paul Pronobis +2 more
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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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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 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
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