Results 31 to 40 of about 192,805 (309)
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
doaj +1 more source
Jurnal Riset Manajemen dan Bisnis, 2015 ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements
Baldric Siregar, Mutiara Indah Lestari
openaire +1 more source
Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan
Jurnal Ilmiah Akuntansi, 2020 The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company ...
Robertus Nakacama Erik Tat +1 more
doaj +1 more source
Factors influencing independent audit fees: Multi-group analysis PLS-SEM and moderate mode [PDF]
Management Science Letters, 2019 This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam.
Manh Dung Tran +5 more
doaj +1 more source
HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY
Jurnal Akuntansi Universitas Jember, 2018 This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to ...
Aprilya Dwi Yandari, Erina Sudaryati
doaj +1 more source
Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit
Jurnal Akuntansi AKUNESA, 2021 Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik.
Ulfa Lailatul, Merlyana Dwinda Yanthi
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Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj +1 more source
Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit [PDF]
Jurnal Akuntansi dan Bisnis, 2021 This study aims to obtain empirical evidence regarding the association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is measured by capturing the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees.
Ayudia Putri Aliffia Jannah +1 more
openaire +1 more source
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core +1 more source
Audit Fees: The Role of Regulation of Audit Services Fees
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting. Consequently, the Iranian Association of Certified Public Accountants (IACPA), for the first time in 2015, enforced the ...
Mehdi Yari +3 more
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