Results 261 to 270 of about 214,593 (301)
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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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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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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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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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Audit quality, audit fees and gender
2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012This 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
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Abnormal Audit Fee and Audit Quality
AUDITING: A Journal of Practice & Theory, 2012SUMMARY 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
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Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit
MDP Student Conference, 2023Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif.
Kathryn Sugara, Nathania Wijaya
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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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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 ...
Ali, Muhammad J. +2 more
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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
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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