Results 251 to 260 of about 192,919 (307)
How to achieve high-quality participation in voluntary environmental regulation: Influencing factors and decision mechanism. [PDF]
PLoS OnePan F, Xu Y, Wang L.
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Factors accelerating time to death among persons with Tuberculosis in Western India: Evidence from a community-based retrospective death audit. [PDF]
PLoS OneShah H +4 more
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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
openaire +1 more source
Meneropong Fee Audit dan Kualitas Audit
AKSES: Jurnal Ekonomi dan Bisnis, 2021Munculnya skandal akuntansi baru baru ini menimbulkan pertanyaan yang besar terhadap kualitas audit di Indonesia. Tidak bisa dipungkiri kualitas audit berkaitan dengan besar kecilnya fee audit. Tujuan penelitian ini adalah untuk melihat dan meneropong fenomena terhadap kualitas audit pada kantor akuntan publik yang ada di semarang.
Ahmad Rudi Yulianto, Sri Sulistyowati
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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
openaire +1 more source
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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Audit Committee Connectedness and Audit Fees
SSRN Electronic Journal, 2020The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and significantly associated with audit fees.
Md. Shariful Islam +3 more
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