FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +3 more
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Does insider selling affect audit fees?
China Journal of Accounting Studies, 2020 Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider selling tend to charge higher fees.
Hualing Yang, Yunbiao Ma
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Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]
, 2010 This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
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Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment [PDF]
Journal of Economics, Business & Accountancy Ventura, 2020 This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta.
Nur Eny, Ratna Mappanyukki
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Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing
Mohsen Imeni, Abbas Ali Daryaei
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The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study examines the impact of managerial remuneration and its severe cut on audit fees by considering the moderating role of audit quality in companies listed on the Tehran stock exchange.
Mostafa Hashemi Tilehnouei, Hamid Karimi
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Does Audit Fees and Non-Audit Fees Matters in Audit Quality?
KnE Social Sciences, 2019 The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company.
Yuvaraj Ganesan +3 more
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And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]
, 2003 While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre +30 more
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THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY
Jurnal Ekonomi dan Bisnis AirlanggaIntroduction: This study aims to reconcile conflicting empirical results from previous studies on the relationship between audit fees and audit quality. In addition, it investigated whether the contradictory findings were moderated by different types of
Hartaty Hartaty, Wiwiek Dianawati
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PENGARUH FEE AUDIT, AUDIT TENURE, PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Malang) [PDF]
, 2023 This research aims to examine the influence of audit fees, audit tenure and work experience on audit quality. The data used in this research is data generated from questionnaires related to audit fees, audit tenure, work experience and audit quality. The
Widjaja, Nicolas Ricky
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