Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [PDF]
مجله دانش حسابداری, 2020 Objective: Today, in the audit profession, identifying the factors affecting audit fee is of particular importance in terms of its impact on the quality of auditing and on the competitiveness of audit firms.
Mohammad Hossein Safarzadeh (Ph.D) +1 more
doaj +1 more source
The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching
Accounting Analysis Journal, 2020 Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating.
Aliffa Nurul Qomari, Dhini Suryandari
doaj +1 more source
APAKAH LEVERAGE DAN SUMBER DAYA MANUSIA MENAIKKAN FEE AUDIT DI INDONESIA?
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Apakah Leverage dan Sumber Daya Manusia Menaikkan Fee Audit di Indonesia? Tujuan Utama – Penelitian ini berupaya untuk mengidentifikasi leverage dan sumber daya manusia sebagai indikator dalam penentuan fee audit.
Ni Nyoman Alit Triani
doaj +1 more source
Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit
Jurnal ASET (Akuntansi Riset), 2019 . This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality.
Dinie Setyawati, R. Nelly Nur Apandi
doaj +1 more source
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
core +1 more source
Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core +2 more sources
Akuntansi Dewantara, 2019 Tujuan dari penelitian ini adalah untuk mengetahu pengaruh kompetensi, independensi, dan fee audit terhadap kualitas audit pada Kantor Akuntan Publi (KAP ) yang terdapat di kota Yogyakarta.
Stefani Fransiska Lele Biri
doaj +1 more source
The Impact of Company Size Indicators on the Audit Fee [PDF]
Audit Financiar, 2023 Audit fees are among some of the most important concerns of audit firms, financial/statutory audit regulators and academia. The objective of this paper is to analyze and evaluate the impact of company size indicators on the formation of audit fees. Based
Ovidiu Constantin BUNGET, Cristian LUNGU
doaj +1 more source
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession +89 more
core +2 more sources
Does Audit Fees and Non-Audit Fees Matters in Audit Quality?
KnE Social Sciences, 2019 The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company.
Yuvaraj Ganesan +3 more
openaire +2 more sources