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Abnormal audit fee assessment in manufacturing companies
Corporate Governance and Organizational Behavior Review, 2023 The audit charge fee is one of the most crucial elements in the audit procedure. Audit fees that deviate from the usual either in higher or lower amounts are considered abnormal audit fees. Abnormal audit fees were found to affect final audit quality based on previous studies.
Fitrian Sari +4 more
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Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [PDF]
بررسیهای حسابداری و حسابرسیObjectiveAlthough extensive literature exists on abnormal audit fees, their determinants remain relatively underexplored in contemporary accounting and auditing research.
Mohsen Rashidi +2 more
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Audit Research Summaries [PDF]
MAB, 2017 Ook deze maand presenteren wij weer enkele Audit Research Summaries uit de database van de Ameri- can Accounting Association (www.auditingresearch- summaries.org).
Philip Wallage
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Fair Value and Abnormal Audit Fees
International Journal of Accounting and Financial Reporting, 2018 Our study compares the financial reporting quality between a principles-based (i.e., fair value) and a rules-based (i.e., historical cost) accounting system. We explore a non-market based proxy of financial reporting quality: abnormal or unexplained audit fees. Utilizing a sample of European Union firms, we find that firms using a fair value accounting
Tatyana S Ryabova +3 more
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The Association Between Audit Quality and Abnormal Audit Fees
SSRN Electronic Journal, 2006 Using a sample of 9,820 firm-year observations over the 2000-2003 period, this paper examines whether, and how, audit quality proxied by unsigned discretionary accruals is associated with the abnormal audit fee, i.e., the difference between actual audit fee and auditors' expectation on the normal level of fee.
Choi, Jong-Hag +2 more
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Opportunities to improve the measurement of audit quality: a call for collaboration between the profession and academics [PDF]
MAB, 2016 Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data ...
Jeroen van Raak, Ulrike Thürheimer
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Audit Quality, Abnormal Audit Fee and Auditor Attributes
International Journal of Management Excellence, 2017 The study aimed at finding the relationship between audit quality, abnormal audit fee and auditor attributes. The study employed ordinary least square regression technique to analyze the relationship between the dependent and independent variable. Samples of fourteen banks were selected using judgmental sampling technique.
Ogujiofor Magnus Nkemjika +2 more
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The governance role of board interlocks in audit pricing: empirical evidence from the KOSDAQ [PDF]
Seonmul yeonguThis study examines the impact of board interlocks on audit fees among firms listed on South Korea's KOSDAQ market. Board interlocks, created when directors serve on multiple boards, represent structural networks that can facilitate information exchange ...
Jeong-hwan Park
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Do Abnormally High Audit Fees Impair Audit Quality?
SSRN Electronic Journal, 2009 SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee.
CHOI, Jong-Hag +2 more
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Accounting Information Quality and the Clustering of Stock Prices
American Business Review, 2020 The foundation of economic theory is based on the premise that prices will converge to their equilibrium value. However, prior research has documented that stock prices cluster on round pricing increments.
Ahmed Baig, Ben Blau, Jie Hao
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