Results 201 to 210 of about 1,955 (228)
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Audit fees, audit report lag and abnormal tone: evidence from China

Managerial Auditing Journal, 2022
Purpose This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag. Design/methodology/approach This study uses a fixed-effects model to examine the relationship between abnormal positive tone and audit engagement (audit fees and audit report lag).
Zhong-Lu Teng, Jin Han
openaire   +1 more source

Client Importance, Non-audit Fees, and Abnormal Accruals

SSRN Electronic Journal, 2001
We use data on audit and non-audit fees paid to auditors, disclosed in proxy statements under SEC auditor independence rules, to assess whether client importance to auditor is associated with abnormal accruals. Our sample consists of 1,864 clients of Big-5 audit firms that revealed audit and non-audit fees in proxy statements filed between February 5 ...
Hyeesoo Chung, Sanjay Kallapur
openaire   +1 more source

Abnormal Audit Fees, Audit Market Concentration and Audit Quality

Academic Journal of Business & Management, 2023
openaire   +1 more source

The Conditional Effects of Abnormal Audit Fees on Audit Quality

Korean Accounting Review, 2020
Kyung Soon Kim   +2 more
openaire   +1 more source

Exploring the deep neural network model’s potential to estimate abnormal audit fees

Management Decision, 2022
Seung Uk Choi   +2 more
exaly  

Abnormal audit fees and audit quality: Australian evidence

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

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

Applied Economics, 2023
Seung Uk Choi, Woo Jae Lee
exaly  

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