Results 11 to 20 of about 668,375 (295)
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +5 more sources
IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China
, 2023 From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China.
Deng, Ying +7 more
core +1 more source
Audit Pricing Determinants in the Jordanian Banking Sector: Transaction Cost Perspective
Journal of Accounting and Finance in Emerging Economies, 2019 The study aimed to investigate the relationship between TC and audit pricing after controlling other determinants. It redounds on how the control variables (firm size, firm financial performance, firm capital structure, and firm complexity) will impact ...
Munther Al-Nimer
doaj +1 more source
Audit Office Size, Audit Quality and Audit Pricing
SSRN Electronic Journal, 2009 SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag +3 more
openaire +3 more sources
International Journal of Industrial Management, 2022 The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable.
Rio Johan Putra +1 more
doaj +1 more source
The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2021 Linguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and ...
Mosa Bozorg Asl +2 more
doaj +1 more source
Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
doaj +1 more source
The reform of accounting standards and audit pricing
China Journal of Accounting Research, 2012 This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do
Kai Zhu, Hong Sun
doaj +1 more source
The Effect of Moderating Audit Quality on Investor Sentiment in Stock Pricing [PDF]
مطالعات تجربی حسابداری مالی, 2018 Several studies in Tehran Stock Exchange have examined the effect of audit quality on investment decisions in the market, but toward most of these studies are based solely on the principle of rationality of economic agents and documentation of the ...
Mehdi Baharmoghaddam, Hossein jokar
doaj +1 more source
Agency Costs & Independent Audit Services Pricing [PDF]
بررسیهای حسابداری و حسابرسی, 2009 Theorithecally the existence, growth and diversity of agency relation is expected to effect on audit pricing by affecting size, complexity and risk of the auditee. But no adequate evidences have been documented. This study investigates the association of
روح اله رجبی +1 more
doaj