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The Impact of Customer Psychological Price on Audit Pricing in the Start-Up Company Market [PDF]
Frontiers in Psychology, 2020 Start-up companies are confronted with various risks and many uncertainties, and professional auditing can fully analyze start-up companies. In this way, both parties may maximize their interests through auditing the market activities.
Rui Ding
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The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]
PLoS ONEThe substantial impact of corporate Environmental, Social, and Governance (ESG) performance, predominantly measured by non-financial metrics, on external auditors is investigated in this paper. Using a sample of Chinese-listed companies from 2011 to 2021,
Yajin Li, Fei Meng
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Enterprise innovation and audit pricing: An evidence study from China's A-share listed companies. [PDF]
PLoS ONEDriven by innovation strategy, Chinese enterprises' innovation investment, and research and development capability have been continuously improved, and the audit risk caused by this has attracted widespread attention from the academic community.
Li Zhang +3 more
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Ownership structure and audit fees: Evidence from Sub-Saharan Africa [PDF]
Accounting, 2023 This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees.
Gibson Munisi
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Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
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The Pricing of Auditor Market Power: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling,
Masoud Azizkhani, Mina Kavoosi
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Cogent Business & Management, 2023 This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG.
Dewi Kartika Sari +3 more
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The Impact of Religiosity on Audit Pricing [PDF]
Journal of Business Ethics, 2015 Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on
Leventis, S. +2 more
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Environmental Policy and Audit Pricing
SSRN Electronic Journal, 2020 AbstractThis paper examines the effect of environmental policy stringency (EPS) on audit pricing. By exploiting the exogenous variation in environmental policies across 26 countries, we find that firms in countries with more stringent environmental policies incur lower audit fees.
Monika K. Rabarison +2 more
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Jurnal Pendidikan dan Kewirausahaan, 2022 Studi ini betujuan untuk menilai pengaruh intangible asset dan good corporate governance terhadap transfer pricing dengan tax avoidance sebagai variabel moderating.
Amalia Astiani Rizkillah +1 more
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