Results 1 to 10 of about 192,805 (309)
Review Audit Fee Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Agency problems were created between managers and shareholders as a result of conflict of interest. Auditing is an efficient way to limit the authority of the directors in contractual relationship.
Mohsen Rashidi Baqhi
doaj +2 more sources
The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: Earnings quality represents a very important aspect of accounting profits, because low-quality profits may increase capital costs, reduce investor confidence by making the wrong decisions, mislead creditors, and inappropriate allocation of ...
Narges Sarlak +2 more
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AKANKAH FEE AUDIT DAN KARAKTERISTIK AUDITOR MENENTUKAN KUALITAS AUDIT?
Jurnal Akuntansi Multiparadigma, 2021 Abstrak - Akankah Fee Audit dan Karakteristik Auditor Menentukan Kualitas Audit? Tujuan Utama – Penelitian ini berupaya mengidentifikasi bagaimana fee audit dan karakteristik auditor mempengaruhi kualitas audit.
Yefni Yefni, Pusvita Sari
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Corporate Governance Quality, Audit Fees and Non-Audit Services Fees [PDF]
SSRN Electronic Journal, 2011 Abstract: This paper extends prior research on the relationship between governance quality and auditor remuneration. We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non‐audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise ...
Zaman, Mahbub +2 more
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The impact of monopoly or industry competition on pricing of external audit services [PDF]
مطالعات تجربی حسابداری مالی, 2016 Existing theories predict two contradict relation between industry competitiveness and audit fees. Industry competitiveness reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement ...
Ali Ebrahimi kordlar +2 more
doaj +3 more sources
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [PDF]
مجله دانش حسابداری, 2021 Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers.
Mohammad Hassani
doaj +1 more source
Pendekatan Teori Atribusi Pada Analisis Determinan Kualitas Audit
Jurnal Akuntansi Indonesia, 2023 Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism ...
Fikri Rizki Utama, Fatkhur Rohman
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PENENTUAN AUDIT FEE DITINJAU DARI KOMPLEKSITAS PERUSAHAAN, INTERNAL AUDIT DAN RISIKO AUDIT
Jurnal Akademi Akuntansi, 2020 The audit fee is in return for a fee paid by the client entity for a public accountant based on a contractual agreement on providing audit services. This research aims was to analyse the influence of the company's complexity, internal audit and audit ...
Meithy Yusica, Wiwit Apit Sulistyowati
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The Pricing of Auditor Market Power: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling,
Masoud Azizkhani, Mina Kavoosi
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Audit Partner Rotation Meningkatkan Audit Fee ? [PDF]
Kajian Akuntansi, 2020 Abstrak : Penelitian ini bertujuan untuk menguji pengaruh audit partner rotation, mandatory partner rotation, dan voluntary partner rotation terhadap peningkatan audit fee. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi linier berganda dengan menggunakan sampel penelitian 81 perusahaan manufaktur ...
Fuby Fridaini +2 more
openaire +1 more source