Results 71 to 80 of about 215,511 (302)
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
core
PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 [PDF]
, 2015 The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.
FAUZIYYAH, Afina, SUDARNO, Sudarno
core +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Cogent Business & ManagementOur study investigates the relationship between the CEO’s ability (i.e. to convert a company’s resources into revenue) and audit fees and, whether this relation varies according with the audit quality in a developing market as, the Egyptian Exchange (EGX)
Hanan Mohamed Ismail Youssef +1 more
doaj +1 more source
Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]
Journal of Business, Communication and TechnologyAudit 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 +2 more
doaj +1 more source
Neural Networks: Is it hermeneutic? [PDF]
This paper proposes a synoptic methodology to evaluate the determinants of audit fees by utilising Neural Networks. First, a brief discussion is presented to highlight the significant application of Neural Network in the areas of financial management ...
Rama Prasad Kanungo
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024
DisclosureThis study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size.
Yusrina Nirmalasari, Achmad Zaky
doaj +1 more source
The role of risk management and governance in determining audit demand. [PDF]
Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source