Results 31 to 40 of about 215,511 (302)
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
doaj +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) +1 more
core +4 more sources
The Influence of Audit Fees on Audit Quality
Mutiara : Jurnal Ilmiah Multidisiplin Indonesia, 2023 This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method.
null Annisa Rizki Yanti +1 more
openaire +1 more source
Do audit fees and audit hours influence credit ratings?: A comparative analysis of Big4 vs Non-Big4 [PDF]
, 2015 We examine the relationship between credit ratings / changes and audit fees (hours) for Big4 and Non-Big4 firms. Audit fee (hours) may be considered as a default risk metric for credit ratings agencies. However, firms audited by Big4 are larger, better
Alissa, W. +20 more
core +1 more source
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
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
doaj +1 more source
Independent audit committee members’ board tenure and audit fees [PDF]
, 2012 This study examines whether independent audit committee members’ board tenure affects audit fees. We find that audit fees are lower for firms with high proportion of long board tenure directors on the independent audit committee than for firms with low ...
Chan, Anthony, Liu, Guoping, Sun, Jerry
core +2 more sources
The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China
Complexity, 2021 The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees.
Chengai Li, Lin Pan, Meilan Chen
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee
Jurnal Dinamika Akuntansi, 2018 Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other ...
Indira Januarti +1 more
doaj +1 more source