Results 71 to 80 of about 217,824 (350)

Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms

JAS (Jurnal Akuntansi Syariah)
This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra, Luqman Hakim, Eko Wahjudi, Vivi Pratiwi, Ni Nyoman Alit Triani   +4 more
doaj   +1 more source

Incumbent audit firm-provided tax services and the clients with low financial reporting quality [PDF]

, 2014
This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies' low financial reporting quality.
Chong,H. Gin, Laitinen, Erkki K., Myllymäki, Emma-Riikka, Universitat Autònoma de Barcelona. Departament d'Empresa   +3 more
core  

Audit Fees and Book-Tax Differences [PDF]

SSRN Electronic Journal, 2009
ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle, Krishnan, Gopal V., Mills, Lillian F.   +2 more
openaire   +3 more sources

‘Fish in simulated water’? A Bourdieusian analysis of Chinese doctoral students' learning experiences in Southeast Asian developing countries

British Educational Research Journal, EarlyView.
Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng, Kun Dai, Alan C. K. Cheung   +2 more
wiley   +1 more source

The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees

Riset Akuntansi dan Keuangan Indonesia
The determination of the amount of audit fees paid by companies to public accountants can be influenced by various factors. This study aims to examine the effect of audit committee activity, internal audit personnel, and company complexity on audit fees.
Andrea Alamsyah, Indira Januarti
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

Journal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz, Zahra Rezazadeh, Toktam Safdel   +2 more
doaj   +1 more source

Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) [PDF]

, 2018
This research was conducted to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX).
, Dra. Nursiam, M.H., Ak., CA, Makkiyatul Berlinna, Celia   +1 more
core  

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., Becker, C., Behn, B., Bell, T. B., Boot, A. W. A., Crouhy, M., Davis, L. R., DeAngelo, L. E., Ederington, L., Gul, F. A., Hovakimian, A., Hull, J., Johnstone, K. M., Khurana, I., Kisgen, D, Norden, L., 김희수, 박범진, 박종일, 전규안, 한정희   +20 more
core   +1 more source

The Status and Emerging Developments in Laboratory Animal Science in Asia since 9th AFLAS Congress (2023) until 10th AFLAS Congress (2025)

Animal Models and Experimental Medicine, EarlyView.
Asian Federation of Laboratory Animal Science Associations (AFLAS)
wiley   +1 more source

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source