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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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Applications of liquid biopsy in the Pharmacological Audit Trail for anticancer drug development

Nature Reviews Clinical Oncology, 2021
Manuel Selvi Miralles, Paul Workman, Johann Sebastian de Bono   +2 more
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The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita
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An audit of microplastic abundance throughout three Australian wastewater treatment plants

Chemosphere, 2021
Shima Ziajahromi, Peta A Neale, Frederic Dl Leusch   +2 more
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The role of primary care in early detection and follow-up of cancer

Nature Reviews Clinical Oncology, 2013
Jon D Emery, Danielle Mazza
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From mining to markets: The evolution of bitcoin transaction fees

Journal of Financial Economics, 2019
David Easley, Soumya Basu
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