Results 201 to 210 of about 12,041 (260)

Senicapoc in Patients with Idiopathic Pulmonary Fibrosis or Other Progressive Fibrotic Interstitial Lung Diseases: Protocol for a Randomised, Double-Blind, Placebo-Controlled, Multicentre Phase II Trial. [PDF]

Diagnostics (Basel)
Kølner-Augustson L, Altraja A, Bendstrup E, Bradding P, Makholm N, Wilson AM, Simonsen U, Hilberg O.   +7 more
europepmc   +1 more source

Effectiveness of screening and ultra-brief intervention for hazardous drinking in primary care: pragmatic cluster randomised controlled trial.

BMJ
So R, Kariyama K, Oyamada S, Matsushita S, Nishimura H, Tezuka Y, Sunami T, Furukawa TA, Sahker E, Kawaguchi M, Kobashi H, Nishina S, Otsuka Y, Kanda H, Tsujimoto Y, Horie Y, Yoshiji H, Yuzuriha T, Nouso K.   +18 more
europepmc   +1 more source

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
exaly   +4 more sources

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Bribes and audit fees

Journal of Accounting and Public Policy, 2020
We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries perceived as more corrupt, where bribery may be necessary to get contracts, pay higher audit fees after the ...
María Gutiérrez Urtiaga, Stavriana Hadjigavriel, Susana Gago Rodríguez   +2 more
openaire   +1 more source

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

Contemporary Accounting Research, 2003
AbstractThis study examines the association between audit committee characteristics and the ratio of nonaudit service (NAS) fees to audit fees, using data gathered under the Securities and Exchange Commission's (SEC's) fee disclosure rules. Issues related to NAS fees have been of concern to practitioners, regulators, and academics for a number of years.
Gary F Peters
exaly   +2 more sources

Auditor’s Gender and Audit Fees

SSRN Electronic Journal, 2010
Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an environment where the responsible audit partners can be identified. Using a sample of public firms from
Vähämaa Emilia, Ittonen Kim
openaire   +2 more sources

Audit Fees:

Managerial Auditing Journal, 1994
The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee.
Iain Gerrard, Keith Houghton, David Woodliff   +2 more
openaire   +1 more source