Results 161 to 170 of about 941,581 (193)

Abnormal audit fees and stock price crash risk

International Journal of Economics and Business Research, 2021
This paper aims to interpret abnormal audit fees by examining the effect of earnings smoothing strategies and auditor specialisation on the association between abnormal audit fees and stock price crash risk.
Hung C. Chan, Kevin W. Hee, Jun-Dong Wang   +2 more
exaly   +4 more sources

Abnormal audit fees and accrual and real earnings management: evidence from UK

Journal of Financial Reporting and Accounting, 2018
Purpose This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations from 2006 to 2015.
Mohammad Alhadab
exaly   +2 more sources

Asymmetric Reactions of Abnormal Audit Fees Jump to Credit Rating Changes

The British Accounting Review, 2023
Considering the inherent stickiness of abnormal audit fees, our study contributes to the literature by decomposing abnormal audit fees into a jump component and long-run sticky component.
Jun-li Cao, M. Ee, I. Hasan, He Huang
semanticscholar   +2 more sources

Social credit improvement, high abnormal audit fees and audit quality

Finance Research Letters
Li Li, Zheng Jin, Jia Yuan, H. Cui
exaly   +2 more sources

Abnormal audit fees and financial reporting quality: A meta-analysis

Journal of International Accounting, Auditing and Taxation
Xuelian Li
exaly   +2 more sources

Accrual reversals and audit fees: the role of abnormal audit fees*

, 2018
This study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence.
Fang-Chi Lin, Yu-Cheng Lin, Chieh-Shuo Chen   +2 more
semanticscholar   +2 more sources

Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange

International Journal of Accounting, Auditing and Performance Evaluation, 2017
Shayan Farhangdoust
exaly   +2 more sources

The association between abnormal audit fees and audit quality after IFRS adoption: Evidence from Korea

International Journal of Accounting and Information Management, 2016
Joon Hong Kim
exaly   +2 more sources

Abnormal audit fees and accounting quality: further evidence from audit hours

Applied Economics, 2022
This study examines whether auditors compromise accounting quality by charging abnormally high audit fees. In particular, by drawing on the audit pricing theory, we investigate the relationship between abnormal audit fees and accounting quality, using ...
W. Lee, Seung-Uk Choi
semanticscholar   +1 more source

Asymmetric reactions of abnormal audit fees jump to credit rating changes

British Accounting Review
Asymmetric reactions of abnormal audit fees jump to credit rating ...
Mong Shan Ee, Iftekhar Hasan, June Cao
exaly   +1 more source