Results 41 to 50 of about 217,824 (350)

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

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

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 impact of corporate tax risk on audit fee [PDF]

بررسی‌های حسابداری و حسابرسی, 2015
Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari, Mojtaba Golmohammadi Shuraki   +1 more
doaj   +1 more source

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian, null Bambang Sudaryono   +1 more
openaire   +1 more source

Audit fees, non-audit fees and access to finance: Evidence from India

Journal of International Accounting, Auditing and Taxation, 2021
Abstract This paper examines the impact of audit and non-audit fees on firms’ ability to access finance by reducing their capital constraints. Unlike previous studies, which examined this phenomenon in developed economies, this paper focuses on one of the largest, albeit developing, economies in the world: India.
Alrashidi, Rasheed, Baboukardos, Diogenis, Arun, Thankom   +2 more
openaire   +2 more sources

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
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, Mutiara Sukma Wiryaningrum   +1 more
doaj   +1 more source

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

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt, Kay Cook, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source