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
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
Abnormal audit fees and audit quality: initial evidence from the German audit market [PDF]
Journal of Business Economics, 2014 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 IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010.
Krauß, Patrick +2 more
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
The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study aims to analyze the relationship between normal and abnormal audit fees on financial restatements.This article benefits from an applied method, and the statistical method used includes a panel regression pattern.
Reyhaneh Khafi
doaj +1 more source
Impact of Board Incentives and Board Interlocks on Audit Fees [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this
Elham Chenari
doaj +1 more source
Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]
Problems and Perspectives in Management, 2022 Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship.
Hau Nguyen Van +4 more
doaj +1 more source
Evolution of Audit Fees - Perspective on Auditors' Risks [PDF]
Audit Financiar, 2022 Audit fees are among the essential concerns of audit firms and regulators. The paper's objective is to analyze the evolution of audit fees collected by auditors.
Andreea Claudia CRUCEAN +1 more
doaj +1 more source
Earnings Persistence and Abnormal Audit Fees
Discrete Dynamics in Nature and Society, 2022 This study discusses the impact of earnings persistence on abnormal audit fees and explores the mechanism between earnings persistence and abnormal audit fees.
Xiaohui Zhou +3 more
doaj +1 more source