Results 51 to 60 of about 8,405 (168)

Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]

PLoS One, 2020
He XX, Xie DC, Hu ZM, Bao XL, Li L.
europepmc   +1 more source

Factors Associated with Auditor Changes in Iranian Corporations [PDF]

مطالعات تجربی حسابداری مالی, 2007
The purpose of this study is examining the impact of worldwide known factors on auditor changes in Iranian corporations. For the study, the population of interest comprises all companies listed on the Tehran Stock Exchange (TSE).
Javad Rezazadeh, Kamal Zareie Moravvej
doaj  

Female Lead Auditors, Audit Fees, and Audit Quality

SSRN Electronic Journal
We investigate whether female lead auditors are associated with higher audit fees and audit quality. We expect female lead auditors to have a significant influence on these audit outcomes for two reasons. First, female auditors are more risk averse and less tolerant of opportunistic behaviours than their male counterparts. Second, lead auditors perform
Jérôme, Tiphaine, Poretti, Cédric, Schatt, Alain   +2 more
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The Role of Auditor Characteristics on Tax Avoidance

Jurnal Akuntansi
Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj   +1 more source

The effects of non-audit fees on audit fees during the financial crisis

Revista de Gestão
PurposeThis study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global financial crisis.Design/methodology/approachThe generalized method of moments (GMM) with interactions is used.
openaire   +2 more sources

An Analysis of the Relationship between Audit Fees and Non-audit Fees [PDF]

The Arabian Journal of & Accounting., 2015
openaire   +1 more source

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

Jurnal Akuntansi dan Auditing Indonesia
This study aims to analyze the factors that influence audit quality, namely the audit committee, audit tenure, audit fee, PAF (Public Accounting Firm) rotation, and client company size.
Sigit Handoyo, Ninditya Wahyu Febriani
doaj  

Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN

Jurnal Akuntansi dan Auditing Indonesia, 2008
This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is
Michell Suharli, Nurlaelah Nurlaelah
doaj  

The Effects of Auditor Designation and Audit Hours on Audit Fees : Focusing on Endogeneity of Audit Fees and Audit Hours

Korea International Accounting Review, 2010
null Shin, Yong-Joon, null Kim, Eun
openaire   +1 more source

The Children's Urgent Reduction of Forearm Fractures in the Emergency Department (CURFFED) project : a national prospective trainee-led collaborative audit of practice. [PDF]

Bone Jt Open
Gourbault LJ, Whitham R, Womersley A, Jones E, Christie A, Duggleby L, Atherton WG, CURFFED Collaborative, Doughty B, Smith I, Hassan AR, Levitt W, Davies A, Carpenter C, Saltanat S, Buddhdev P, Lennox-Warburton H, Donnelly E, Kim K, Farooq J, Dean CS, Edwards C, Mahmoud M, Stone A, Oyekan A, Jalgaonkar A, To C, Hunt A, Garner M, Campion A, Sison M, Irby S, Price M, Sharoff L, Worley R, Tahir H, Bircher A, Modi N, Theobald E, Genena A, Carter D, Milnes L, Roberts T, Vasudev A, Green D, Boucher A, Caruana E, Khokhar O, Kumar P, Rahman H, Seewoonarain S, Thumbadoo R, Forster S, Vadivelu R, Bagshaw L, Varghese B, Thalanki S, Franco AC, Hamid L, Liew I, Robinson J, Gurung I, Figg P, Moverley R, Neal-Smith G, Barot K, Oo TP, Hanger J, Larsen M, Jones A, Lougher L, Flintoft-Burt M, Dellis S, Kamal T, Bajaj S, Chema K, Lebe M, Bhandari G, Jeans E, James K, Barrow T, Fernandez L, Razemba T, Hawkins R, Anderson K, Tillotson L, Thomas W, Burden E, Kadambande S, Ibrahim IK, O'Boyle M, McCormack L, O'Donnell J, Baird E, MacDonald F, Aithie J, Robinson P, Esland J, Keightley A, Jain A, Thakker D, Nayak M, Caamina L, Barrow T, Discalicau D, Lockton Z, Burgan A, Morris G, Bansal R, Sinha M, Mostafa O, Ishaq U, Elmorsy A, Thomas A, Ross P, Theivendran K, Khaleeq T, Lindisfarne E, Gangadharan R, Thiruchandran G, Youssef K, Tober A, Shah N, Varasteh A, Bajracharya A, Lashin A, Mifsud M, Lloyd T, Kirk C, Ball T, Sheen J, Kapoor S, Jones IT, Donnachie D, Clamp K, Westacott D, Miller J, Hedge E, Gomindes A, Amour L, Ibrahim J, Dwyer J, Bickley M, Fulcher E, Chourasia AK, Hosny S, Hashem M, Dutta A, Leong D, Fergurson K, Haddock A, Malik M, Varasteh A, Cruz L, Jenkins L, East J, Oxley C.   +156 more
europepmc   +1 more source