Results 31 to 40 of about 941,581 (193)
Economic Policy Uncertainty, Corporate Risk-Taking and Abnormal Audit Fees
International Journal of Economics and Finance, 2022 As a result of economic imbalances, global turmoil, and catastrophic global health events, economic policy uncertainty is rising across countries, and corporate risk taking is heterogeneous, which can affect auditors’ decisions.
Jinfeng Wang, R.-h. Zhu
semanticscholar +1 more source
Journal of Business Economics and Management, 2021 The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes.
Jae-Won Song, Yong-Shik Kim
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Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 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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Journal of Contemporary Perspectives in Accounting and Digitalization, 2022 Abnormal audit fees could be claimed to be an incentive to compromise the independence of an external auditor, which impairs the quality of an audit. Alternatively, some have argued that abnormal audit fees reflect the additional effort of the auditors ...
W. Withana, A. R. Ajward
semanticscholar +1 more source
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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Audit quality and fees: Evidence from Spain
, 2021 This empirical research uses panel data methodology to find the main factors determining Spanish audit quality. on a sample with more than 60,000 audited companies from 2013 to 2018.
González Sánchez, Mariano +3 more
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Does ESG Washing Increase Abnormal Audit Fees? Research Based on the Chain Mediating Effects
SustainabilityESG washing, as an organizational decoupling behavior, refers to enterprises strategically disclosing environmental information to obscure their actual ESG performance, which not only elevates audit risks but also increases uncertainty in audit pricing ...
Xiao-Yan Sun, Yuan-Jing Yao, Jie Han
semanticscholar +1 more source
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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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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