Results 1 to 10 of about 15,847 (263)
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 ...
Mahbub Zaman, Roszaini Haniffa
exaly +7 more sources
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +1 more source
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +1 more source
Does Audit Fees and Non-Audit Fees Matters in Audit Quality?
KnE Social Sciences, 2019 The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company.
Yuvaraj Ganesan +3 more
openaire +2 more sources
And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]
, 2003 While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Goodacre, Alan +5 more
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
openaire +1 more source
The Influence of Audit Fees on Audit Quality
Mutiara : Jurnal Ilmiah Multidisiplin Indonesia, 2023 This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method.
null Annisa Rizki Yanti +1 more
openaire +1 more source
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China
, 2023 From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China.
Deng, Ying +7 more
core +1 more source
Annals of Gastroenterological Surgery, EarlyView.This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source