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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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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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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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 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
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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
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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
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Does insider selling affect audit fees?
China Journal of Accounting Studies, 2020 Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider selling tend to charge higher fees.
Hualing Yang, Yunbiao Ma
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Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
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