Results 211 to 220 of about 8,431 (267)
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Journal of Accounting and Public Policy, 2020
We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries perceived as more corrupt, where bribery may be necessary to get contracts, pay higher audit fees after the ...
María Gutiérrez Urtiaga +2 more
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We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries perceived as more corrupt, where bribery may be necessary to get contracts, pay higher audit fees after the ...
María Gutiérrez Urtiaga +2 more
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Auditor’s Gender and Audit Fees
SSRN Electronic Journal, 2010Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an environment where the responsible audit partners can be identified. Using a sample of public firms from
Vähämaa Emilia, Ittonen Kim
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Managerial Auditing Journal, 1994
The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee.
Iain Gerrard +2 more
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The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee.
Iain Gerrard +2 more
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The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees
SSRN Electronic Journal, 2001This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two premises.
Lawrence J. Abbott +3 more
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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
Rick Antle +3 more
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The impact of audit committee effectiveness on audit fees and non-audit service fees
Accounting Research Journal, 2018Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial ...
Ali, Muhammad J. +2 more
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Managerial overconfidence and audit fees
Journal of Contemporary Accounting & Economics, 2015We investigate the association between managerial overconfidence and audit fees, as well as the effect of a strong audit committee on this relation. Overconfident managers tend to overestimate their ability and the future payouts of projects but underestimate the likelihood and impact of adverse events.
Scott Duellman, Helen Hurwitz, Yan Sun
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The effect of audit inspections on audit fees
Pacific Accounting Review, 2023Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees.
David Hay +2 more
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SSRN Electronic Journal, 2012
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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Auditing: A Journal of Practice & Theory, 2015
SUMMARY This study investigates the existence of a female audit fee premium (i.e., higher audit fees for female audit engagement partners). We analyze 57,723 firm-year observations from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011.
Hardies, Kris +2 more
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SUMMARY This study investigates the existence of a female audit fee premium (i.e., higher audit fees for female audit engagement partners). We analyze 57,723 firm-year observations from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011.
Hardies, Kris +2 more
openaire +3 more sources