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
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Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics
Sriwijaya International Journal of Dynamic Economics and Business, 2018 The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality.
Alexander Olawumi Dabor, Uyagu Benjamine
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PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Riset Akuntansi, 2021 This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
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DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA
Jurnal Aplikasi Manajemen, 2019 This study examines the determinants of audit fee at Public Accounting Firms (KAP) in East Java, Indonesia. The determinants tested in this study consist of audit size, complexity, audit risk, non-audit services, and internal control. Respondents in this
Nurkholis Nurkholis, Gede Krisnawan
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Cogent Business & Management, 2023 This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF).
Lucas Ekiru Kaituko +2 more
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The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [PDF]
مطالعات تجربی حسابداری مالی, 2020 This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company ...
Rafik Baghoomian, Erfan Mohammadi
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PENGARUH STRUKTUR UTANG, PERINGKAT KREDIT, DAN STRUKTUR MODAL TERHADAP IMBAL JASA AUDIT
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: The purpose of this study is to empirically examine any effect of short-term debt structure, credit ratings, and capital structure on the audit fee. The sample used in this study are the companies listed in the PT Pemeringkat Efek Indonesia
Adi Darmawan Ervanto, Andry Irwanto
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Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee
AFRE (Accounting and Financial Review), 2021 This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia
Yeni Anggriani +2 more
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The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This paper aims to assess the relationship between management ability and audit fees by considering firm credit and auditor’s dependency during the financial crisis.
Iman Rasaei, Mahmoud Mousavi Shiri
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Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.
Chinedu Francis Egbunike +3 more
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