Results 131 to 140 of about 4,959 (165)

Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees

SSRN Electronic Journal, 2013
Using audit firm size measured by audit firm revenues, the number of offices, and professional headcounts, we find that audit firm size measured as continuous variable is positively associated with engagement-level audit quality proxied by discretionary accruals and modified opinions, and is also positively associated with audit fees.
Gil S. Bae, Jae Eun Lee
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The effect of audit firm size on audit prices

Omega, 1990
Abstract In a recent issue of Journal of Accounting and Economics, Francis, 1 developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA.
A Rushinek, S Rushinek
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Managerial ownership, audit firm size, and audit fees: Australian evidence

Journal of International Accounting, Auditing and Taxation, 2019
Abstract We analyze the extent to which managerial ownership is associated with auditor selection and the audit firm’s assessed overall risk of audit clients. We test the association between managerial ownership and both audit firm size and audit fees in a sample of Australian-listed companies between 2005 and 2015.
Shan, Y.G., Troshani, I., Tarca, A.
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A Theory of Audit Partnerships: Audit Firm Size and Fees

Journal of Accounting Research, 1987
In this paper we analyze the effect of audit firm size on audit fees.' An economic model is developed using an agency framework, taking into consideration the uncertainties involved in the audit process and the auditor's incentives. Optimal fee schedules are derived for a fixed level of audit effort.2 If clients can perfectly observe audit effort, fees
Bala V. Balachandran, Ram T. S. Ramakrishnan   +1 more
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Quality, Size and Performance of Audit Firms [PDF]

The International Journal of Business and Finance Research, 2013
This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training.
Yahn-Shir Chen, Joseph Hsu, Mei-Ting Huang, Ping-Sen Yang   +3 more
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Earnings Management, Audit Costs and Firm Size

2020 International Conference on E-Commerce and Internet Technology (ECIT), 2020
The issue of earnings management of listed companies is increasingly concerned by scholars and has become a hotspot in accounting research. As the price of the supply and demand relationship between the accounting firm and the audited unit, the audit fee can reflect the enterprise's earnings management level to a certain extent.
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AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY [PDF]

Journal of Global Management, 2011
This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the
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Government ownership, audit firm size and audit pricing: Evidence from China

Journal of Accounting and Public Policy, 2013
The present study provides empirical evidence on the impact of government ownership on audit pricing behaviour based on data from Chinese listed companies between 2001 and 2008. Our findings, having controlled for auditor choice, indicate that state-owned enterprises (SOEs) incur significantly lower audit fees than non-SOEs.
Li Liu, Nava Subramaniam
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Auditor size and audit pricing: evidence from small audit firms

European Accounting Review, 2004
In a competitive market, audit prices can vary if the clients believe that the quality of audits varies. Previous research links auditor independence, a key element of audit quality, to auditor size and consequently suggests a positive association between audit quality and auditor size. Moreover, by using the dichotomy approach (Big Five/non-Big Five),
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Audit Firm Size and Going-Concern Reporting Accuracy

Accounting Horizons, 2006
Prior research suggests that the Big 4 audit firms are of higher quality than are non-Big 4 firms. However, existing tests for an association between audit firm size and reporting accuracy are indirect and provide mixed results. Our study extends this line of research by examining whether the Big 4 audit firms exhibit higher quality reporting by having
Marshall A. Geiger, Dasaratha V. Rama
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