Results 31 to 40 of about 214,454 (303)

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

CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [PDF]

مطالعات تجربی حسابداری مالی, 2021
According to the of alignment and entrenchment theories, the CEO power may lead to a reduction audit fees by increasing the earning quality and reducing audit risk, or through opportunistic earnings management and fraudulent financial reporting can lead ...
Roohollah Arab, Mohammad Gholamrezapoor, Narjes Amirnia, Seyed pouria Kazemi   +3 more
doaj   +1 more source

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

DETERMINAN FEE AUDIT

Jurnal Riset Manajemen dan Bisnis, 2015
ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include  factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements
Baldric Siregar, Mutiara Indah Lestari
openaire   +1 more source

Besaran Fee Audit Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia [PDF]

, 2018
This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period.
Rachmawati, S. (Sistya), Sinaga, E. A. (Evlin)   +1 more
core   +4 more sources

Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

Jurnal Akuntansi AKUNESA, 2021
Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik.
Ulfa Lailatul, Merlyana Dwinda Yanthi
openaire   +1 more source

Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit [PDF]

Jurnal Akuntansi dan Bisnis, 2021
This study aims to obtain empirical evidence regarding the  association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is  measured by capturing  the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees.
Ayudia Putri Aliffia Jannah, Iman Harymawan   +1 more
openaire   +1 more source

Determinant of Audit Fee

Wiga : Jurnal Penelitian Ilmu Ekonomi, 2021
The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures.
Retno Cahyaningati, Muhammad Miqdad, Alwan Sri Kustono   +2 more
openaire   +1 more source

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession, Alan Goodacre, Asthana, Basioudis, Basioudis, Beattie, Beattie, Beattie, Beattie, Boys, Briston, CAJEC, Chaney, Chi, Choi, Clatworthy, Coffee, Comunale, Craswell, Danos, Dopuch, Duxbury, EC, EC, Feldman, Ferguson, Ferguson, Financial Times, Francis, FRC, FRC, FRC, FRC, FRC, FRC, FRC, GAO, GAO, Ghosh, Ghosh, Goddard, Gramling, Hamilton, Hampel Report, Hogan, Huang, International Financial Services, Johnstone, Jones, Kealey, Knechel, Kohlbeck, Kwon, Landsman, McMeeking, McMeeking, McMeeking, Moizer, Moizer, Moizer, Narasimhan, Neal, OFT, OFT, Oxera, Oxera, Oxley, Peel, Pepall, POB, POB, POB, Pong, Pong, Power, Quick, Quick, Rama, Schloetzer, Shamharir Abidin, Shepherd, Smith Committee, Stein, Thavapalan, US Treasury, Vermeer, Vivien Beattie, Who Audits America, Wolk, Yardley   +89 more
core   +2 more sources

The perceptions of external auditors on the relationship between audit fees and audit quality

Cogent Business & Management, 2022
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators ...
Hasan Mansur, Abdul Aziz Abdul Rahman, Abdelrhman Meero, Ahmad Shatnawi   +3 more
doaj   +1 more source