Results 261 to 270 of about 192,805 (309)

Auditor’s Gender and Audit Fees

SSRN Electronic Journal, 2010
Documented 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, 2020
The 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, William R. McCumber, William W. Stammerjohan, Nusrat Farah   +3 more
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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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Managerial overconfidence and audit fees

Journal of Contemporary Accounting & Economics, 2015
We 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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Fair Value and Audit Fees

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, Riedl, Edward J., Sellhorn, Thorsten   +2 more
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Fee Pressure and Audit Quality

SSRN Electronic Journal, 2011
Abstract This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees.
Michael Ettredge, Elizabeth Emeigh Fuerherm, Chan Li   +2 more
openaire   +1 more source

Board Characteristics and Audit Fees*

Contemporary Accounting Research, 2000
AbstractThis paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert board may demand differentially higher audit quality
Carcello, Joseph V., Hermanson, Dana R., Neal, Terry L., Riley, Richard A., Jr.   +3 more
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The joint determination of audit fees, non-audit fees, and abnormal accruals

Review of Quantitative Finance and Accounting, 2006
Prior 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, Elizabeth Gordon, Ganapathi Narayanamoorthy, Ling Zhou   +3 more
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The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees

SSRN Electronic Journal, 2001
This 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, Susan Parker, Gary F. Peters, Kannan Raghunandan   +3 more
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Audit quality, audit fees and gender

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm.
null Wei Li, null Dan Shi
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