Results 311 to 320 of about 217,824 (350)

Audit quality, audit fees and gender

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
This 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
openaire   +1 more source

Abnormal Audit Fee and Audit Quality

AUDITING: A Journal of Practice & Theory, 2012
SUMMARY 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
openaire   +1 more source

Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit

MDP Student Conference, 2023
Penelitian 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
openaire   +1 more source

Accrual reversals and audit fees: the role of abnormal audit fees

Asia-Pacific Journal of Accounting & Economics, 2016
AbstractThis 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, Yu-Cheng Lin, Chieh-Shuo Chen   +2 more
openaire   +1 more source

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

Contemporary Accounting Research, 2003
AbstractThis study examines the association between audit committee characteristics and the ratio of nonaudit service (NAS) fees to audit fees, using data gathered under the Securities and Exchange Commission's (SEC's) fee disclosure rules. Issues related to NAS fees have been of concern to practitioners, regulators, and academics for a number of years.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, K. Raghunandan   +3 more
openaire   +1 more source

The impact of audit committee effectiveness on audit fees and non-audit service fees

Accounting Research Journal, 2018
Purpose 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., Singh, Rajbans K., Al-Akra, Mahmoud (R17526)   +2 more
openaire   +2 more sources

Religiosity and Audit Fees

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
openaire   +1 more source

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 ...
openaire   +1 more source

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.
openaire   +2 more sources

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
openaire   +1 more source