PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KOMPENSASI CEO TERHADAP FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]
, 2016 The objective of this study is to examine the influence of audit committee effectiveness and CEO compensation to corporate audit fees of all companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.
SARI, Yuyun Murti, SYAFRUDDIN, Muchamad
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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]
Front Psychol, 2022 Xu G, Ding R, Cheng H, Xing Q.
europepmc +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Non-audit services and auditor independence: Norwegian evidence
Cogent Business & Management, 2016 We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance.
Yu (Elli) Zhang, David Hay, Claus Holm
doaj +1 more source
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
doaj +1 more source
The role of risk management and governance in determining audit demand. [PDF]
Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
China Journal of Accounting Research, 2012 This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit ...
Xingze Wu
doaj +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Ben Ali Chiraz, Cédric Lesage
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