Results 221 to 230 of about 11,994 (260)
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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 +2 more
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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 +2 more
openaire +1 more source
The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees
SSRN Electronic Journal, 2001This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two premises.
Lawrence J. Abbott +3 more
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The joint determination of audit fees, non-audit fees, and abnormal accruals
Review of Quantitative Finance and Accounting, 2006Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined.
Rick Antle +3 more
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Managerial overconfidence and audit fees
Journal of Contemporary Accounting & Economics, 2015We investigate the association between managerial overconfidence and audit fees, as well as the effect of a strong audit committee on this relation. Overconfident managers tend to overestimate their ability and the future payouts of projects but underestimate the likelihood and impact of adverse events.
Scott Duellman, Helen Hurwitz, Yan Sun
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The effect of audit inspections on audit fees
Pacific Accounting Review, 2023Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees.
David Hay +2 more
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SSRN Electronic Journal, 2012
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
openaire +1 more source
Auditing: A Journal of Practice & Theory, 2015
SUMMARY This study investigates the existence of a female audit fee premium (i.e., higher audit fees for female audit engagement partners). We analyze 57,723 firm-year observations from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011.
Hardies, Kris +2 more
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SUMMARY This study investigates the existence of a female audit fee premium (i.e., higher audit fees for female audit engagement partners). We analyze 57,723 firm-year observations from Belgian firms that were audited by 93 female and 599 male audit partners during the period 2008–2011.
Hardies, Kris +2 more
openaire +3 more sources
Accrual reversals and audit fees: the role of abnormal audit fees
Asia-Pacific Journal of Accounting & Economics, 2016AbstractThis study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence. Management may communicate the private information by different kinds of accruals. Therefore, auditors that
Fang-Chi Lin +2 more
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Board Characteristics and Audit Fees*
Contemporary Accounting Research, 2000AbstractThis paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert board may demand differentially higher audit quality
Carcello, Joseph V. +3 more
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Fee Pressure and Audit Quality
SSRN Electronic Journal, 2011Abstract This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees.
Michael Ettredge +2 more
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