Results 131 to 140 of about 8,405 (168)

Is Audit Committee Equity Compensation Related to Audit Fees?*

Contemporary Accounting Research, 2020
ABSTRACTSection 301 of the Sarbanes‐Oxley Act (SOX) implicitly assumes that audit committees can independently determine audit fees. Critics of section 301 have questioned this assumption in particular, and the efficacy of section 301 more generally. In response, the SEC issued a concept release in 2015 calling for public disclosure of the process that
Yu, Hung‐Chao, Liu, Xinming, Lobo, Gerald J.   +2 more
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Audit Opinion and Disclosure of Audit Fees

Journal of Accounting, Auditing & Finance, 2009
Dye (1991) suggests that when audit fees are disclosed, auditor independence will he improved because there are no quasi-rents to influence audit opinion and the public could assess the independence of the auditors. According to DeAngelo (1981a), however, disclosure of audit fees is irrelevant to the issuance of audit opinion because transaction costs,
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Competition and Audit Fees.

The Accounting Review, 1992
Abstract Presents a study to determine whether real audit fees decreased between 1977 and 1981. Behavior of audit fees during a period of apparent increasing competition in the market for independent audit services; Method of study; Claims of increasing fee competition in the market for independent audit services.
Michael W. Maher, Peter Tiessen
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Religiosity and Audit Fees

SSRN Electronic Journal, 2014
We document in this study that high religious environment in which auditors operate have a significant impact on their behavior, resulting in lower audit risk and lower audit effort, and hence lower audit fees. Our findings show that there is a significantly negative association between audit fees and religiosity values of counties in which auditors ...
Bikki Jaggi, Hua Xin
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Audit Fees in a Joint Audit Setting

European Accounting Review, 2014
AbstractThis paper uses the uniqueness of the French audit environment to conduct an in-depth study of audit pricing issues associated with the requirement to hire two independent auditors (joint audit). I use a model derived from Simunic's [(1980). The pricing of audit services: Theory and evidence.
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Audit fee stickiness

Managerial Auditing Journal, 2013
Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to ...
De Villiers, Charl Johannes, Hay, David, Zhang, Zhizi (Janice)   +2 more
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The Effect of Audit Experience on Audit Fees and Audit Quality

Journal of Accounting, Auditing & Finance, 2014
Prior research on audit experience focuses on behavioral studies that are conducted by running experiments. Although these studies provide evidence on the role of experience in completing specific audit tasks, they do not shed light on how experience affects a complete audit engagement.
Steven F. Cahan, Jerry Sun
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Audit partner specialization and audit fees

Managerial Auditing Journal, 2014
Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner ...
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Employee training and audit fees

Information Technology and Management, 2023
Bo Zhang, Weizhu Hou, Ximeng Zhang
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Audit fee lowballing: Determinants, recovery, and future audit quality

Journal of Accounting and Public Policy, 2021
Myojung Cho, Gopal Krishnan, Soo Young Kwon   +2 more
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