Results 211 to 220 of about 11,994 (260)
Establishing an independent HTA agency in Ukraine: a conceptual framework for governance, operations, and long-term sustainability. [PDF]
Sucu R, Erku D, Filiniuk O, Kohler R.
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An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*
Contemporary Accounting Research, 2003AbstractThis 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.
Lawrence J Abbott +2 more
exaly +2 more sources
The impact of audit committee effectiveness on audit fees and non-audit service fees
Accounting Research Journal, 2018Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial ...
Muhammad Jahangir Ali
exaly +3 more sources
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 +2 more
openaire +1 more source
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 +2 more
openaire +1 more source
Auditor’s Gender and Audit Fees
SSRN Electronic Journal, 2010Documented 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
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