Results 21 to 30 of about 215,511 (302)

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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, Beattie, Beattie, Beattie V., Beattie V., CGAA, Choi, Data, Farrell J., Financial Reporting Council, Fisher L., FRC, Goddard M., Hogan, Ivancevich, Iyer V. M., Krouse C. G., Kwon S. Y., Minyard, Minyard D. H., Moizer P., Office, Office, Office, Office, Philip Ashton, Stella Fearnley, The, Vivien Beattie, Wolk, Wolk   +30 more
core   +2 more sources

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
core   +2 more sources

THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY

Jurnal Ekonomi dan Bisnis Airlangga
Introduction: 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
doaj   +3 more sources

Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?

Scientific Annals of Economics and Business, 2018
The aim of the research is to determine if the audit fees are statistically significantly different between the audit companies and vary, depending on the size of client and audit company. We find that for large auditees the average audit fees of the Big
Štager Vesna
doaj   +1 more source

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, Ranjani Narayanan, Hasnah Haron, Anwar Allah Pitchay   +3 more
openaire   +2 more sources

The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football

International Journal of Financial Studies, 2018
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees.
Mercedes Mareque, Angel Barajas, Francisco Lopez-Corrales   +2 more
doaj   +1 more source