Results 81 to 90 of about 215,511 (302)
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market [PDF]
This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the ...
Kiertzner, Lars, Thinggaard, Frank
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PENGARUH KOMITE AUDIT DAN TIPE KEPEMILIKAN PERUSAHAAN PADA AUDIT FEES [PDF]
, 2015 This study aimed to analyze the influence of audit committees and firm ownership type to audit fees on all companies listed on Bursa Efek Indonesa (BEI) in 2013.
GATI, Kharisma, PURWANTO , Agus
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
Akuntansi DewantaraThis research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj +3 more sources
Cogent Business & ManagementThis study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan +2 more
doaj +1 more source
Determinan Fee Audit Eksternal Dalam Konvergensi Ifrs [PDF]
, 2014 This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client\u27s complexity, client\u27s size, litigation risks, type of auditor, and auditor ...
Marsono, M. (Marsono) +1 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
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Ben Ali Chiraz, Cédric Lesage
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Factors influencing external audit fees in Malta [PDF]
, 2014 The main objective of this study is to investigate factors influencing the external audit fees in Malta. This includes assessing whether client size, complexity and risk, also known as the ―traditional‖ determinants, are applicable in the case of ...
Attard, Miriam +2 more
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