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
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees [PDF]
Journal of Business Finance and Accounting, 2011 Abstract: This paper extends prior research on the relationship between governance quality and auditor remuneration. We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non‐audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise ...
Roszaini Haniffa, Mahbub Zaman
exaly +4 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
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
Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García +2 more
doaj +5 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
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
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
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