Results 241 to 250 of about 11,994 (260)

Competition and Audit Fees.

The Accounting Review, 1992
Abstract Presents a study to determine whether real audit fees decreased between 1977 and 1981. Behavior of audit fees during a period of apparent increasing competition in the market for independent audit services; Method of study; Claims of increasing fee competition in the market for independent audit services.
Michael W. Maher, Peter Tiessen
openaire   +1 more source

The Effect of Audit Experience on Audit Fees and Audit Quality

Journal of Accounting, Auditing & Finance, 2014
Prior research on audit experience focuses on behavioral studies that are conducted by running experiments. Although these studies provide evidence on the role of experience in completing specific audit tasks, they do not shed light on how experience affects a complete audit engagement.
Steven F. Cahan, Jerry Sun
openaire   +1 more source

Audit partner specialization and audit fees

Managerial Auditing Journal, 2014
Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner ...
openaire   +1 more source

Employee training and audit fees

Information Technology and Management, 2023
Bo Zhang, Weizhu Hou, Ximeng Zhang
openaire   +1 more source

Oil price uncertainty and audit fees: Evidence from the energy industry

Energy Economics, 2023
Fenghua Wen, Xiao Miao
exaly  

AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY [PDF]

Journal of Global Management, 2011
This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the
openaire  

MD&A readability, auditor characteristics, and audit fees

Accounting and Finance, 2021
Le Wang, Xiaoyan Chen, Xing Li
exaly  

Understanding Internal Audit, External Audit, and Audit Fees

Abstract The principal objective beyond the study is to penetrate the auditing concepts and recognize the differences between the various audits, besides exchanging opinions that assess and define the similarities between internal audit, external audit, and audit fees.
Monther Al-Raqqad, Suhaib B. Bani Kinana
openaire   +1 more source

Can climate-related risks increase audit fees?–Evidence from China

Finance Research Letters, 2023
Xin Yang, Rantian Deng, Chuangxia Huang   +2 more
exaly  

Relation between external audit fees, audit committee characteristics and internal audit

Accounting and Finance, 2006
Pamela Kent
exaly