Results 271 to 280 of about 214,593 (301)

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 ...
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Internal audit and audit fees: further evidence

Managerial Auditing Journal, 2010
PurposeThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.Design/methodology/approachThe paper uses publicly available information to analyse the relationship between internal audit and audit ...
Singh, Harj, Newby, R.
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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
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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
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Corporate Compensation Policies and Audit Fees

SSRN Electronic Journal, 2009
Abstract Recent accounting research has started to investigate the links between corporate compensation and auditor compensation. Engel et al. (2010) take a first step to connect these previously distinct literatures by investigating the association between audit committee pay and audit fees.
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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,
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Reporting Connectivity, Audit Quality, and Audit Fees

Abacus
Regulatory and standard‐setting bodies are engaging in stakeholder consultation on connectivity, a practice to connect sustainability‐related disclosures with financial statements. We provide empirical evidence of the impact of reporting connectivity on auditors, which is important as several revised Public Company Accounting Oversight Board Auditing ...
Meiting Lu, Ruizhe Wang, Yi Wu, Shan Zhou   +3 more
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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.
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Oil price uncertainty and audit fees: Evidence from the energy industry

Energy Economics, 2023
exaly  

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

Finance Research Letters, 2023
Xin Yang, Rantian Deng, Yuhong Huang
exaly