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
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
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
doaj +1 more source
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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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
doaj +1 more source
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
doaj +1 more source
Determinants of abnormal audit fees in International Financial Reporting Standards-based financial statements [PDF]
Economic Horizons, 2022 This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements.
Henry Emife Monye-Emina, Edirin Jeroh
doaj +1 more source
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +1 more source
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +3 more
doaj +1 more source