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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006 Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
Rick Antle +2 more
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Accrual reversals and audit fees: the role of abnormal audit fees
Asia-Pacific Journal of Accounting & Economics, 2016 AbstractThis 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. Management may communicate the private information by different kinds of accruals. Therefore, auditors that
Fang-Chi Lin +2 more
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Abnormal audit fees and stock price crash risk
International Journal of Economics and Business Research, 2021This 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. We estimate ordinary least squares fixed effects regression models to examine the association between stock price crash risk and accrual-based and
Hung Chan, Kevin Hee, Jundong Wang
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Abnormal Audit fees, Audit quality, and the Value Relevance of Accounting Information [PDF]
, 2022 The current PhD thesis studies two empirical issues. Firstly, the thesis examines the relationship between abnormal audit fees and audit quality. Secondly, the thesis studies the relationship between abnormal audit fees and the value relevance of accounting information.
Alwadhan, Ahmad Faleh Ali
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The association between abnormal audit fees and audit quality after IFRS adoption
International Journal of Accounting and Information Management, 2016Purpose This paper aims to examine how the relationship between abnormal audit fees and audit quality changed after adoption of the International Financial Reporting Standards (IFRS) in Korea. Design/methodology/approach Using empirical data collected over the period from 2008 to 2013, this study analyzes the association between abnormally high/low ...
Bum－Joon Kim
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Abnormal Audit Fee and Audit Quality
AUDITING: A Journal of Practice & Theory, 2012SUMMARY This study tests the hypotheses that below-normal audit fees signal important nuances in the balance of bargaining power between the auditor and the client, and that such power may ultimately influence audit quality. We find that audit quality, proxied by absolute discretionary accruals and meeting or beating analysts' earnings ...
Sharad C. Asthana, Jeff P. Boone
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Abnormal Audit Fees and Restatements
AUDITING: A Journal of Practice & Theory, 2012SUMMARY We investigate the relationship between audit fees and subsequent financial statement restatements in the years following the Sarbanes-Oxley Act of 2002 (SOX). After controlling for internal control quality, we find that abnormal audit fees are negatively associated with the likelihood that financial statements are subsequently ...
Alan I. Blankley +2 more
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Abnormal Audit Fees and Accounting Quality
SSRN Electronic Journal, 2016We provide evidence that distinguishes between competing production cost-based explanations of how to interpret unusually high (or low) audit fees and their expected relation with accounting quality. Abnormally high or low fees are typically proxied by the residuals obtained from fee models.
Jeffrey Coulton +3 more
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Social credit improvement, high abnormal audit fees and audit quality
Finance Research LettersLi Li +3 more
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Asymmetric reactions of abnormal audit fees jump to credit rating changes
British Accounting ReviewAsymmetric reactions of abnormal audit fees jump to credit rating ...
June Cao, Mong Shan Ee, Iftekhar Hasan
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