Results 231 to 240 of about 11,994 (260)

Audit Committee Connectedness and Audit Fees

SSRN Electronic Journal, 2020
The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and significantly associated with audit fees.
Md. Shariful Islam, William R. McCumber, William W. Stammerjohan, Nusrat Farah   +3 more
openaire   +1 more source

Abnormal Audit Fee and Audit Quality

AUDITING: A Journal of Practice & Theory, 2012
SUMMARY This study tests the hypotheses that below-normal audit fees signal important nuances in the balance of bargaining power between the auditor and the client, and that such power may ultimately influence audit quality. We find that audit quality, proxied by absolute discretionary accruals and meeting or beating analysts' earnings ...
Sharad C. Asthana, Jeff P. Boone
openaire   +1 more source

Audit committee effectiveness and the audit fee

European Accounting Review, 1996
The UK is the only major country within the European Union the majority of whose listed companies have formed audit committees composed of non-executive directors to monitor financial reporting, the external auditors, and internal control strength. The adoption of audit committees in contrast to the approach in Europe has arisen despite the lack of ...
Paul Collier, Alan Gregory
openaire   +1 more source

Audit quality, audit fees and gender

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
This paper investigates the impact of the gender of auditors on audit quality and audit fees from microscopic level. We use a unique sample of listed companies in China, where audit reports must be audited and certified in the name of two signing certified public accountants as well as in the name of an audit firm.
null Wei Li, null Dan Shi
openaire   +1 more source

Audit Opinion and Disclosure of Audit Fees

Journal of Accounting, Auditing & Finance, 2009
Dye (1991) suggests that when audit fees are disclosed, auditor independence will he improved because there are no quasi-rents to influence audit opinion and the public could assess the independence of the auditors. According to DeAngelo (1981a), however, disclosure of audit fees is irrelevant to the issuance of audit opinion because transaction costs,
openaire   +1 more source

Religiosity and Audit Fees

SSRN Electronic Journal, 2014
We document in this study that high religious environment in which auditors operate have a significant impact on their behavior, resulting in lower audit risk and lower audit effort, and hence lower audit fees. Our findings show that there is a significantly negative association between audit fees and religiosity values of counties in which auditors ...
Bikki Jaggi, Hua Xin
openaire   +1 more source

Audit Fees in a Joint Audit Setting

European Accounting Review, 2014
AbstractThis paper uses the uniqueness of the French audit environment to conduct an in-depth study of audit pricing issues associated with the requirement to hire two independent auditors (joint audit). I use a model derived from Simunic's [(1980). The pricing of audit services: Theory and evidence.
openaire   +1 more source

Audit Impact and Audit Fees

This study evaluates the value of mandatory financial audits by introducing a novel measure of audit impact-the difference in Financial Statement Divergence (FSD) scores, based on Benford's Law, between unaudited quarterly and audited annual financial reports.
Kuei-Fu Li, yunlan Tseng
openaire   +1 more source

Is Audit Committee Equity Compensation Related to Audit Fees?*

Contemporary Accounting Research, 2020
ABSTRACTSection 301 of the Sarbanes‐Oxley Act (SOX) implicitly assumes that audit committees can independently determine audit fees. Critics of section 301 have questioned this assumption in particular, and the efficacy of section 301 more generally. In response, the SEC issued a concept release in 2015 calling for public disclosure of the process that
Yu, Hung‐Chao, Liu, Xinming, Lobo, Gerald J.   +2 more
openaire   +2 more sources

Audit fee stickiness

Managerial Auditing Journal, 2013
Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to ...
De Villiers, Charl Johannes, Hay, David, Zhang, Zhizi (Janice)   +2 more
openaire   +2 more sources