Results 1 to 10 of about 217,824 (350)
How does negative new media coverage impact audit fees, cost cover, or risk premium? Based on the data from WeChat official account by Crawler Technology. [PDF]
PLoS ONEThis study empirically investigates the relationship between negative new media coverage and audit fees by collecting a sample of nonfinancial listed companies on the main board of the Shanghai Stock Exchange (SSE) from 2017 to 2019, along with data on ...
Tao Feng +3 more
doaj +2 more sources
International accounting network memberships and audit fees: Evidence from China. [PDF]
PLoS ONEThis paper investigates the international accounting network memberships' impact on audit fees. We find that, firstly, the audit fees charged by the member audit firms are significantly higher; secondly, if the revenue, ranking or audit and accounting ...
Xuemei Xiong +3 more
doaj +2 more sources
Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
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.
Mehdi Yari +3 more
doaj +2 more sources
The Relationship between Non-Audit Service Fees and Audit Fees in the Banking Sector in Malaysia [PDF]
International Journal of Management Studies, 2006 The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, the issue is discussed together with a host of revelations
Rohami Shafie +2 more
doaj +3 more sources
Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment [PDF]
Journal of Economics, Business & Accountancy Ventura, 2020 This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta.
Nur Eny, Ratna Mappanyukki
doaj +2 more sources
Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit [PDF]
Jurnal Akuntansi dan Keuangan, 2015 This study investigates the influence of the audit committee activities and institutional ownership to the audit fees in Indonesia public companies. The research samples are manufacturing companies listed in Indonesia Stock Exchange for the period 2010 –
Linda Kusumaning Wedari
doaj +3 more sources
Initial Evidence from the German Audit Market [PDF]
Journal of Business Economics, 2015 This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German ...
Krauß, Patrick +2 more
core +2 more sources
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 +3 more
openaire +4 more sources
بررسیهای حسابداری و حسابرسی, 2014 Agency problems were created between managers and shareholders as a result of conflict of interest. Auditing is an efficient way to limit the authority of the directors in contractual relationship. In this paper, we investigate fluctuations and changes of short term and long term audit fees.
محسن رشیدی باغی
openaire +3 more sources
Ownership structure and audit fees: Evidence from Sub-Saharan Africa [PDF]
Accounting, 2023 This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees.
Gibson Munisi
doaj +1 more source