Results 31 to 40 of about 1,955 (228)

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, Andi Irfan, Faiza Muklis, Henni Indrayani, Harkaneri Harkaneri   +4 more
openaire   +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
doaj   +3 more sources

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, Kim, Jeong-Bon, ZANG, Yoonseok   +2 more
openaire   +2 more sources

The governance role of board interlocks in audit pricing: empirical evidence from the KOSDAQ [PDF]

Seonmul yeongu
This 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
doaj   +1 more source

Abnormal Audit Fees and Audit Quality: The Influence of Financial Expertise in the Audit Committee [PDF]

, 2021
CC BY-NC-ND 4.0The Sarbanes-Oxley Act of 2002 had a major influence on the relationship between auditors and clients, and gave audit committees the responsibility for approving and negotiating audit fees.
Sikalidis, Alexandros, Pennings, Emma, Grose, Chris, Georgakopoulos, Georgios   +3 more
core  

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
doaj   +1 more source

Increasing the reporting of adverse drug reaction‐related hospitalizations using an ICD‐10‐based identification workflow: A multicentre study from Switzerland

British Journal of Clinical Pharmacology, EarlyView.
Background Reporting adverse drug reactions (ADRs) is essential for drug safety. In Switzerland, healthcare professionals are legally required to report serious and unlabelled ADRs, yet under‐reporting remains widespread. We tested a novel method to increase reporting of ADR‐related hospitalizations.
Georgia Anita Weber, Sophie‐Charlotte Bartel, Michael Boch, Christoph Rosen, Michael Bodmer, Balthasar Luzius Hug, Thomas Stammschulte, Patrick E. Beeler   +7 more
wiley   +1 more source

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, Anichebe Alphonsus Sunday, Ozuomba Chidinma Nwamaka   +2 more
openaire   +2 more sources

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source