Results 171 to 180 of about 941,581 (193)
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Research on the Impact of Real Earnings Management on Abnormal Audit Fees

Academic Journal of Business & Management
: This paper takes A-share listed enterprises in China from 2014 to 2023 as research samples to study the impact of real earnings management on abnormal audit fees.
Jiayi Yu
semanticscholar   +1 more source

The Effect of ESG Rating Divergence on Auditor Decisions : Evidence from Abnormal Audit Fees and Audit Opinions

Korean Accounting Information Association
[Purpose] Based on evidence of abnormal audit fees and audit opinions, this study empirically examines the effect of Environment, Social, and Governance (ESG) rating divergence on auditor decision-making and the mechanism of its role in Chinese listed ...
Pan-Pan Feng, Ziyue Jia, S. Jeon
semanticscholar   +1 more source

The effect of abnormal audit fees on audit quality: The moderating role of business characteristics: Empirical study on Egypt.

التجارة والتمويل
: This study aims to analyse the relationship between the abnormal audit fees and the audit quality by including the moderating variables which are related to business characteristics such as client complexity, audit report lag, audit committee ...
M. Elfeky, Ahmed Mahmoud Ahmed Elbrashy
semanticscholar   +1 more source

A nonlinear association between positive abnormal audit fees and financial reporting quality: empirical evidence from the banking industry

Managerial Auditing Journal
This study aims to investigate the association between positive abnormal audit fees (PAAFs) and financial reporting quality (FRQ). This study uses a multivariate regression analysis to examine a sample consisting of 2,200 bank-year ...
A. Allini, M. Prisco, David A. Ziebart
semanticscholar   +1 more source

Institutional cross-ownership and abnormal audit fees: evidence from China

Managerial Auditing Journal
In recent years, a wealth of research has been conducted on the strategic consequences of institutional cross-ownership (ICO) for companies. However, there has been little research on the impact of ICO on audit practices. Focusing on audit fees, this
Hao Ding, Chun-Li Liu
semanticscholar   +1 more source

Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation

International Journal of Auditing, 2019
We analyze whether the type of the audit firm (Big 4 and industry specialist) and the abnormal audit fees are associated with the market valuation of a bank’s fair value assets.
Ulf Mohrmann, J. Riepe, U. Stefani
semanticscholar   +1 more source

Audit fees, audit report lag and abnormal tone: evidence from China

Managerial Auditing Journal, 2023
Zhong-Lu Teng
exaly  

Abnormal audit fees and audit quality: Australian evidence

Australian Journal of Management, 2023
By Dr Sarowar Hossain, Jenny Jing Wang
exaly  

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