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Meneropong Fee Audit dan Kualitas Audit
AKSES: Jurnal Ekonomi dan Bisnis, 2021Munculnya skandal akuntansi baru baru ini menimbulkan pertanyaan yang besar terhadap kualitas audit di Indonesia. Tidak bisa dipungkiri kualitas audit berkaitan dengan besar kecilnya fee audit. Tujuan penelitian ini adalah untuk melihat dan meneropong fenomena terhadap kualitas audit pada kantor akuntan publik yang ada di semarang.
Ahmad Rudi Yulianto, Sri Sulistyowati
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Managerial Auditing Journal, 1994
The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee.
Iain Gerrard +2 more
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The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants of audit costs incurred by an auditee.
Iain Gerrard +2 more
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Auditor’s Gender and Audit Fees
SSRN Electronic Journal, 2010Documented behavioral differences between women and men suggest that the gender of the audit engagement partner may have implications for the price setting of the audit. Thus, this paper examines the effect of the auditor's gender on audit fees in an environment where the responsible audit partners can be identified. Using a sample of public firms from
Vähämaa Emilia, Ittonen Kim
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Audit Committee Connectedness and Audit Fees
SSRN Electronic Journal, 2020The study examines the effect of audit committees connectedness, measured using network centrality from social network theory, on audit fees. We also test the effect of the same on audit quality and audit timeliness. We find that network centrality measures of audit committees are positively and significantly associated with audit fees.
Md. Shariful Islam +3 more
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Managerial Auditing Journal, 2013
Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to ...
De Villiers, Charl Johannes +2 more
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Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to ...
De Villiers, Charl Johannes +2 more
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Managerial overconfidence and audit fees
Journal of Contemporary Accounting & Economics, 2015We investigate the association between managerial overconfidence and audit fees, as well as the effect of a strong audit committee on this relation. Overconfident managers tend to overestimate their ability and the future payouts of projects but underestimate the likelihood and impact of adverse events.
Scott Duellman, Helen Hurwitz, Yan Sun
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SSRN Electronic Journal, 2012
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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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 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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