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
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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
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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
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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
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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
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Corporate Governance Quality, Audit Fees and Non-Audit Services Fees [PDF]
SSRN Electronic Journal, 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 ...
Zaman, Mahbub +2 more
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Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
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Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: This research analyzed the impact of institutional ownership concentration on the relation between board independence and audit services fees to distinguish between supply & demand based perspectives, and also misalignment effect ...
Mohammad Hassani, Hamideh Barkhordari
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Assessing audit fees: Turnover, inflation & minimum stipend rate [PDF]
SHS Web of Conferences, 2021 Auditing firms rely on audit fees to generate revenue. The audit fee is generally agreed upon by auditee and auditor. For the calculation of audit fees, no standard formula exists.
Emad Azhar Ali Syed +4 more
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The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees: Evidence from Ghana [PDF]
Contabilitate şi Informatică de Gestiune, 2018 The study was conducted to examine the effect of IFRS adoption on audit and non-audit fee and also the relationship between the big4 audit firm and audit and non-audit fees.
Alhassan Musah +2 more
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