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THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY
Jurnal Ekonomi dan Bisnis AirlanggaIntroduction: 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
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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
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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) +1 more
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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 +3 more
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PENGARUH FEE AUDIT, AUDIT TENURE, PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Malang) [PDF]
, 2023 This research aims to examine the influence of audit fees, audit tenure and work experience on audit quality. The data used in this research is data generated from questionnaires related to audit fees, audit tenure, work experience and audit quality. The
Widjaja, Nicolas Ricky
core
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 +2 more
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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
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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
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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 +1 more
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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 +3 more
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